Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 18
Excluded activities: leasing of certain ships
Paragraph 18 sets out the conditions under which leasing ships on charter will not be treated as an excluded activity for the purposes of the enterprise management incentives (EMI) scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.