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The Income Tax (Limits for Enterprise Management Incentives) Order 2008
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- UK Statutory Instruments
- 2008 No. 706
- Article 2
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Increase in limits for enterprise management incentives
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2.—(1) The EMI code in the Income Tax (Earnings and Pensions) Act 2003(1) is amended as follows.
(2) For the sums specified in—
(a)paragraph 5(1)(a) of Schedule 5;
(b)paragraph 6(1) and (3) of that Schedule, and
(c)section 536(1)(e),
the sum of £120,000 is substituted.
(1)
“The EMI code” is defined in section 527(3) of the Income Tax (Earnings and Pensions) Act 2003.
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