SCHEDULES

SCHEDULE 24 U.K.Tax advantages constituting the grant of state aid

PART 1 U.K.Tax advantages to which section 180(2)applies

[F1 Enterprise management incentives exemptions and reliefs U.K.

Textual Amendments

F1 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

Tax advantage	Provision under which tax advantage is given
Exemptions and reliefs in connection with share options	Chapter 9 of Part 7 of ITEPA 2003]