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Enterprise Management Incentives: regulations

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The Income Tax (Limits for Enterprise Management Incentives) Order, SI 2012/1360,  increases the maximum total value of shares in respect of which qualifying Enterprise Management Incentives share options may be granted to an employee from £120,000 to £250,000, with effect from 16 June 2012.

Budget 2012 announced Government that the limit would be more than doubled ‘at the earliest opportunity following state aid approval’. A tax information and impact note was published alongside the Budget.