SCHEDULES

SCHEDULE 2F1... share incentive plans

Annotations:
Amendments (Textual)
F1

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)

F2PART 10Notification of plans, annual returns and enquiries

Annotations:
Amendments (Textual)
F2

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.