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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Cross Heading: Notice of enquiry
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There are outstanding changes not yet made by the legislation.gov.uk editorial team to Income Tax (Earnings and Pensions) Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 452(2)(aa) inserted by 2013 c. 29 Sch. 23 para. 11
- s. 637T inserted by S.I. 2024/1012 reg. 3(7)
- s. 683(3D) inserted by S.I. 2024/1012 reg. 4(4)
- s. 707A inserted by 2024 c. 3 s. 36(4)
Notice of enquiryU.K.
46(1)This paragraph applies where notice of a share option is given under paragraph 44.U.K.
(2)[F1An officer of Revenue and Customs] may enquire into the option if [F2the officer] [F3gives] notice to the employer company of [F4the officer's] intention to do so in accordance with this paragraph.
(3)[F1An officer of Revenue and Customs] may enquire into whether the requirement of paragraph 26 (commitment of working time) is met in relation to the option by the individual to whom it has been granted if [F5the officer] [F3gives] that individual notice of [F4the officer's] intention to do so in accordance with this paragraph.
(4)[F1An officer of Revenue and Customs] must give a copy of a notice under sub-paragraph (3) to the employer company.
(5)Unless given by virtue of sub-paragraph (6), a notice of enquiry may not be given more than 12 months after the [F6date] mentioned in paragraph 44(1) (the [F7date by] which a notice under that paragraph must be given).
(6)A notice of enquiry may be given at any time if [F1an officer of Revenue and Customs] [F8discovers] that any of the information provided in or in connection with the notice under paragraph 44 was false or misleading in a material respect.
(7)An option that has been the subject of one notice of enquiry under sub-paragraph (2) or (3) may not be the subject of another notice under that sub-paragraph, unless the notice is given by virtue of sub-paragraph (6).
(8)In this paragraph a “notice of enquiry” means a notice given under sub-paragraph (2) or (3).
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)
F2Words in Sch. 5 para. 46(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(x); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 5 para. 46(2)(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(a)(i); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F4Words in Sch. 5 para. 46(2)(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(j); S.I. 2005/1126, art. 2(2)(h); S.I. 2005/1126, art. 2(2)(h)
F5Words in Sch. 5 para. 46(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(y); S.I. 2005/1126, art. 2(2)(h)
F6Word in Sch. 5 para. 46(5) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2024 (c. 3), s. 13(3)(a)
F7Words in Sch. 5 para. 46(5) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2024 (c. 3), s. 13(3)(b)
F8Word in Sch. 5 para. 46(6) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(a)(ii); S.I. 2005/1126, art. 2(2)(h)
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