Clause 13 - Enterprise management incentives: time limits

Part of Finance Bill – in a Public Bill Committee am 10:15 am ar 16 Ionawr 2024.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Photo of Nigel Huddleston Nigel Huddleston The Financial Secretary to the Treasury 10:15, 16 Ionawr 2024

I thank the hon. Lady again for her contribution and support. There are many relatively small and highly technical changes that we are making through the Bill, and this is one of them. On paper, it can look somewhat technical and confusing, but it is really meaningful, and I appreciate the fact that the hon. Lady and Opposition Members acknowledge that. The clause supports small and medium-sized businesses in recruiting and retaining key talent by simplifying the process to grant EMI options. For the reasons we have outlined, I urge that the clause stand part of the Bill.