33 Enterprise management incentives: qualifying companies
Finance Act 2008 (2008 c 9) | Legislation

33  Enterprise management incentives: qualifying companies

(1)     Part 3 of Schedule 5 to ITEPA 2003 (enterprise management incentives: qualifying companies) is amended as follows.

(2)     In paragraph 8 (qualifying companies: introduction), omit the “and” at the end of the entry relating to paragraph 12, and after that entry insert—

“number of employees (see paragraph 12A), and”.

(3)     After paragraph 12 insert—

“The number of employees requirement

12A

(1)     The number of employees requirement in the case of a single company is that the full-time equivalent

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