Income Tax (Earnings and Pensions) Act 2003 section Schedule 5 paragraph 44

Notice of option to be given to Inland Revenue

Schedule 5 paragraph 44 sets out the notification requirements that must be met for a share option to qualify as an Enterprise Management Incentive (EMI) option.

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.