# Income Tax (Earnings and Pensions) Act 2003, Paragraph 83


In Schedule 5 (enterprise management incentives), paragraph 41(6) (like other provisions of that paragraph) applies to replacement options whenever granted.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/7/paragraph/83 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-7/paragraph-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.