# Finance Act 2016, Paragraph 8


(1) In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 39 (company reorganisations: introduction), in sub-paragraph (2)(c), after “982” insert “ or 983 to 985 ”.
(2) The amendment made by this paragraph is treated as having come into force on 17 July 2013.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/3/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-3/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.