{
  "url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008/note",
  "json_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008/note.json",
  "legislation": "uksi/2008/706",
  "legislation_title": "The Income Tax (Limits for Enterprise Management Incentives) Order 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-limits-for-enterprise-management-incentives-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order increases the limits specified in paragraphs 5(1)(a) and 6(1) and (3) of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003(c. 1) from £100,000 to £120,000. It also increases the limit in section 536(1)(e) in consequence of those changes.\nNo impact assessment has been produced in relation to this instrument because no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/706/note",
    "retrieved_at": "2026-10-29T03:33:42.406740+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}