# The Income Tax (Limits for Enterprise Management Incentives) Order 2008, Article 2: Increase in limits for enterprise management incentives


(1) The EMI code in the Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
(2) For the sums specified in—
(a) paragraph 5(1)(a) of Schedule 5;
(b) paragraph 6(1) and (3) of that Schedule, and
(c) section 536(1)(e),
the sum of £120,000 is substituted.

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Source: https://www.legislation.gov.uk/uksi/2008/706/article/2 (the official version)
Page: https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.