52(1)A company whose shares are subject to a qualifying option at any time during a tax year must deliver a return to [F1an officer of Revenue and Customs] .U.K.
(2)The return must—
(a)contain such information as [F1an officer of Revenue and Customs] may require, and
(b)be made before 7th July in the tax year following that to which it relates.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)