Enterprise Management Incentives
David Gauke (Exchequer Secretary, HM Treasury; South West Hertfordshire, Conservative)
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