http://www.legislation.gov.uk/ukpga/2013/29/schedule/24/paragraph/2
Finance Act 2013
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-08
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2024-04-06
SCHEDULES
SCHEDULE 24EMI options and entrepreneurs' relief etc
Identification of shares acquired under EMI option
2
Chapter 1 of Part 4 of TCGA 1992 (general provision relating to shares etc) is amended as follows.