[F1Enterprise management incentives exemptions and reliefsU.K.
Textual Amendments
F1Table 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] |