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Income Tax (Earnings and Pensions) Act 2003

Changes over time for: Section 432

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432Duty to notify provision of conditional interests in sharesU.K.
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(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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