SCHEDULES
SCHEDULE 14 Enterprise management incentives
Part IX Supplementary provisions
Annual returns
65
1
A company whose shares are the subject of a qualifying option at any time during a tax year must deliver a return to the Inland Revenue.
2
The return must—
a
contain such information as the Inland Revenue may require, and
b
be made within three months after the end of the tax year to which it relates.
3
In section 98 of the M1Taxes Management Act 1970 (penalties in connection with returns, etc.), in the second column of the table, after the final entry insert—
paragraph 65 of Schedule 14 to the Finance Act 2000;