(Except clauses 3, 5, 6, 15, 21, 49, 90 and 117 and new clauses amending section 74 of the Finance Act 2003) - Schedule 2
Finance Bill
1:30 pm
Philip Hammond (Shadow Chief Secretary To the Treasury, Treasury; Runnymede and Weybridge, Conservative)
I am interested in what the Financial Secretary has just said because by implication, there could be circumstances in which people with share options will pay less than 18 per cent. and will be eligible for entrepreneurs relief. Will she confirm that, because I have not been able to identify such a possibility?