SCHEDULES
SCHEDULE 2F1... share incentive plans
F2PART 10Notification of plans, annual returns and enquiries
Sch. 2 Pt. 10 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96)
Notices and returns to be given electronically etc
81D
1
A notice under paragraph 81A, and any information accompanying the notice, must be given electronically.
2
A return under paragraph 81B, and any information accompanying the return, must be given electronically.
3
But, if HMRC consider it appropriate to do so, HMRC may allow the company to give a notice or return or any accompanying information in another way; and, if HMRC do so, the notice, return or information must be given in that other way.
4
The Commissioners for Her Majesty's Revenue and Customs—
a
must prescribe how notices, returns and accompanying information are to be given electronically;
b
may make different provision for different cases or circumstances.
Word in Sch. 2 title omitted (6.4.2014) by virtue of Finance Act 2014 (c. 26), Sch. 8 paras. 14, 89 (with Sch. 8 paras. 90-96)