SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 7Notification of option to inland revenue
Completion of enquiry: application for closure notice to be given
48
1
2
The application may be made—
a
by the employer company, or
b
in a case within paragraph 46(3), by the individual concerned.
F63
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74
Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).