[107 Enterprise management incentives]
Finance Act 2020 (2020 c 14) | Legislation

[107  Enterprise management incentives]

[(1)     Schedule 5 to ITEPA 2003 (enterprise management incentives) is modified in accordance with subsections (2) and (3).

(2)     Paragraph 26 (requirement as to commitment of working time) has effect as if, in sub-paragraph (3)—

(a)

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