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Legislation
Finance Act 2013

Crossheading Capital gains

  • Section 62 Attribution of gains to members of non-resident companies
  • Section 63 Heritage maintenance settlements
  • Section 64 EMI options and entrepreneurs' relief etc
  • Section 65 Charge on certain high value disposals by companies etc
  • Section 66 Currency used in tax calculations: chargeable gains and losses
  1. Capital gains
  2. EMI options and entrepreneurs' relief etc

Section 64 | EMI options and entrepreneurs' relief etc

From legislation.gov.uk

Schedule 24 makes provision for capital gains tax purposes in connection with shares acquired under options which are qualifying options under the EMI code.

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