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Section 33: Enterprise management incentives: qualifying companies

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

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

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 "

After paragraph 12 insert—

In paragraph 16 (excluded activities), after paragraph (i) insert—

After paragraph 20 insert—

The amendments made by this section have effect in relation to options granted on or after the day on which this Act is passed.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.