24 Enterprise management incentives
Finance Act 2021 (2021 c 26) | Legislation

24  Enterprise management incentives

In FA 2020, for section 107 substitute—

“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

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