# Finance Act 2016, Enterprise management incentives exemptions and reliefs


Tax advantage
Provision under which tax advantage is given
Exemptions and reliefs in connection with share options
Chapter 9 of Part 7 of ITEPA 2003

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/enterprise-management-incentives-exemptions-and-reliefs (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-enterprise-management-incentives-exemptions-and-reliefs
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.