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Legislation

Finance Act 2026

Crossheading Employee reliefs

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Section 13 Enterprise management incentives: thresholds and period for exercise
Section 14 Enterprise investment scheme: increase in amounts and asset requirements
Section 15 Venture capital trusts: rate of relief and amounts and asset requirements
Section 16 CSOP schemes and EMI: PISCES shares

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading Employee reliefs

Crossheading Employee reliefs

From legislation.gov.uk

Contents

Section 13 Enterprise management incentives: thresholds and period for exercise
Section 14 Enterprise investment scheme: increase in amounts and asset requirements
Section 15 Venture capital trusts: rate of relief and amounts and asset requirements
Section 16 CSOP schemes and EMI: PISCES shares