Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: Tag-along rights is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
8(1)In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 39 (company reorganisations: introduction), in sub-paragraph (2)(c), after “982” insert “ or 983 to 985 ”.U.K.
(2)The amendment made by this paragraph is treated as having come into force on 17 July 2013.
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