EMI options exercise after relocation

[abrown]

I hold qualifying EMI options from my UK employer. I plan to move to the Netherlands in a couple of months. If I exercise and sell my options after my move, do I still benefit from the EMI tax efficiencies?

I am specifically interested in whether the difference between the sell price and base price being charged to NL capital gains (box 2) and not income tax (box 1)?

Thanks