New move on share options.

The attack came as the Commons gave final approval for a Bill allowing companies to cap their NICs liabilities.

Businesses have just over 92 days to opt to limit their NICs to gains made before 7 November last year.

The concession follows a change in the law enabling companies to agree with employees that they should cover the NICs liability on actual gains made when shares are disposed of instead of a notional value of the option when granted.

The deadline applies from the date the Bill becomes law.

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