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Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 5
Maximum entitlement of employee: financial limit on unexercised options
Schedule 5 paragraph 5 sets out the £250,000 financial cap on the total value of unexercised qualifying EMI options that an individual employee may hold at any one time, and explains how that cap interacts with CSOP options and restricted shares.
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