Version Superseded: 01/09/2003
Point in time view as at 13/06/2003. This version of this provision has been superseded.
Income Tax (Earnings and Pensions) Act 2003, Section 432 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Subsection (2) applies if—
(a)a person provides an individual with an interest in shares which is only conditional, and
(b)the circumstances are such that subsequent events may result in an amount counting as employment income of that individual under section 427 (charge on interest in shares ceasing to be only conditional or on disposal).
(2)Each of the following persons—
(a)the person providing the interest in shares, and
(b)the employer company,
must provide the Inland Revenue with particulars in writing of the interest and its provision.
(3)The particulars must be provided before 7th July in the tax year following that in which the interest is provided.
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