http://www.legislation.gov.uk/uksi/2013/2796/article/2/made

The Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013

en

King's Printer of Acts of Parliament

2020-03-02

CAPITAL GAINS TAX

INCOME TAX

This Order appoints 31st October 2013 as the day on which the amendment made by paragraph 31(1) of Schedule 2 to the Finance Act 2013 comes into force. Paragraph 39 of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1), which relates to Enterprise Management Incentives, is amended to clarify the scope of what constitutes a general offer for the whole of the issued share of a company or all the shares of a class to which an offer relates, for the purposes of that paragraph.