The Income Tax (Limits for Enterprise Management Incentives) Order 2008
This Order increases the limits specified in paragraphs 5(1)(a) and 6(1) and (3) of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003(c. 1) from £100,000 to £120,000. It also increases the limit in section 536(1)(e) in consequence of those changes.