Draft legislation

Official URL: https://assets.publishing.service.gov.uk/media/6a4f5eb86dc61525ffaacf8c/L-day_-_Enterprise_management_incentives_.pdf
Attached to: Enterprise Management Incentives (EMI): simplification of the process to grant options
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: —
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/pdf 79.0 KB	ok:pdf	`6f96bdb4f51fa0909ab5e9d27d3d5e8289de8249f3fdb38ac4027d92877c8289`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.