(ITEPA 2003, s. 527-541, Sch. 5; TCGA 1992, s. 238A, Sch. 7D, Pt. 4)

(Tax – In-depth: ¶466-000ff)

Qualifying company

Gross assets not exceeding £30m.

Fewer than 250 employees (full time or equivalent), in relation to options granted from 21 July 2008.

Maximum options per employee(1)(2)

£250,000 from 16 June 2012

(£120,000 between 6 April 2008 and 15 June 2012 and £100,000 prior to 6 April 2008).

Notes

(1)The above limit is qualified as follows:

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