SCHEDULES

SCHEDULE 5 U.K.Enterprise management incentives

Part 8 U.K.Supplementary provisions

Annual returns U.K.

52 (1) A company whose shares are subject to a qualifying option at any time during a tax year must deliver a return to the Inland Revenue. U.K.

(2) The return must—

(a) contain such information as the Inland Revenue may require, and

(b) be made before 7th July in the tax year following that to which it relates.