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 38
Non-assignability of rights
Schedule 5 paragraph 38 sets out the restrictions on transferring rights under an EMI share option and the time limit for exercising the option after the holder's death.
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.