Q&As

Can a fully listed company grant EMI options so long as the other conditions in Schedule 5 to the ITEPA 2003 are satisfied?

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Published on LexisPSL on 27/01/2017

The following Share Incentives Q&A provides comprehensive and up to date legal information covering:

  • Can a fully listed company grant EMI options so long as the other conditions in Schedule 5 to the ITEPA 2003 are satisfied?

Can a fully listed company grant EMI options so long as the other conditions in Schedule 5 to the ITEPA 2003 are satisfied?

The enterprise management incentives (EMI) regime is prescriptive and sets out numerous requirements that must be met at the time the options are granted, including in relation to the company granting the options. For further details on the EMI eligibility requirements relating to the company itself, see Practice

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