Income Tax (Earnings and Pensions) Act 2003(c. 1) - Explanatory Notes

Explanatory Notes

Income Tax (Earnings and Pensions) Act 2003

2003 CHAPTER 1

6th March 2003

Commentary on Sections

Omitted material

Schedule 5: Enterprise Management Incentives

Overview

Part 5: Requirements relating to options

Paragraph 34: Requirements relating to options: introduction

3526. This paragraph is introductory and derives from paragraph 37 of Schedule 14 to FA 2000.