http://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/enterprise-management-incentives-exemptions-and-reliefs
Finance Act 2016
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Sch. 20 para. 3(3)(d) and word
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Table in Sch. 24 Pt. 1 inserted (11.7.2018) by The Enterprise Management Incentives Exemptions and Reliefs (Amendment of Tax Advantages in Schedule 24 to the Finance Act 2016) Regulations 2018 (S.I. 2018/737), regs. 1, 3