OpenLegislation

Schedule 5 Enterprise management incentivesC1C2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 1Introduction
  2. 2General requirements
  3. 3Qualifying companies
  4. 4Eligible employees
  5. 5Requirements relating to options
  6. 6Company reorganisations
  7. 7Notification of option to inland revenue
  8. 8Supplementary provisions

Annotations

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)