OpenLegislation

Part 1 Introduction

United Kingdom

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

  1. Enterprise management incentives: qualifying options
  2. Meaning of “the relevant company” and “the employer company”

Notes on Schedule 5

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)