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Finance Act 2024
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13Enterprise management incentives: time limitsU.K.
(1)Part 7 of Schedule 5 to ITEPA 2003 (enterprise management incentives: notification of options) is amended as follows.
(2)In paragraph 44(1) (time within which notice of options must be given to HMRC) for “within 92 days after the date of the grant of the option” substitute “on or before 6 July following the end of the tax year in which the option was granted”.
(3)In paragraph 46(5) (time for giving of notices of enquiry)—
(a)for “end of the period of 92 days” substitute “date”;
(b)for “period within” substitute “date by”.
(4)The amendments made by this section have effect in relation to share options (within the meaning of the EMI code (see paragraph 59 of Schedule 5 to ITEPA 2003)) granted on or after 6 April 2024.
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