Explanatory Notes
Income Tax (Earnings and Pensions) Act 2003
2003 CHAPTER 1
6th March 2003
Commentary on Sections
Omitted material
Sch
edule
5
: Enterprise Management Incentives
Overview
Part
2
: General requirements
Paragraph
4
: Purpose of granting the option
3467.
This section derives from paragraph 9 of Schedule 14 to FA 2000.