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Enterprise Management Incentives

Volume 545: debated on Wednesday 23 May 2012

The Government announced in the Budget that the individual limit on qualifying EMI options will be increased from £120,000 to £250,000.

The Income Tax (Limits for Enterprise Management Incentives) Order 2012 (SI 2012 No. 1360), giving effect to the increase was laid before the House of Commons earlier today. The order will come into force on 16 June 2012 and apply to qualifying EMI options granted on or after that date.