The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014
This Order brings into force the amendment made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 to paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act (enterprise management scheme: the independence requirement). The effect of the amendment is to amend the independence requirement for the enterprise management incentives tax-advantaged employee share scheme to accommodate companies that are subject to an employee-ownership trust.
Lifecycle
Department
Made
12 Sept 2014
—
Comes into force
TBC
Enabling power
The Treasury, in exercise of the power conferred by paragraph 22(2) of Schedule 37 to the Finance Act 2014, makes the following Order:
DocumentsOpen on legislation.gov.uk →