Part 1 Introduction
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

SCHEDULE 5 Enterprise Management Incentives

Section 527

Part 1 Introduction

Enterprise management incentives: qualifying options

1

(1)     This Schedule makes provision for establishing what is a qualifying option for the purposes of the EMI code.

(2)     In the EMI code a “qualifying option†means (in accordance with section 527(4)) a share option—

(a)     in relation to which the requirements of this Schedule are

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