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 28
The "no material interest" requirement
Paragraph 28 of Schedule 5 sets out the requirement that an employee must not have a material interest in the relevant company (or group) in order to be eligible for the enterprise management incentives 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.