SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 8Supplementary provisions
Annual returns
F152A
1
A return under paragraph 52, and any information accompanying the return, must be given electronically.
2
But, if HMRC consider it appropriate to do so, HMRC may allow a company to give a return or any accompanying information in another way; and, if HMRC do so, the return or information must be given in that other way.
3
The Commissioners for Her Majesty's Revenue and Customs—
a
must prescribe how returns and accompanying information are to be given electronically;
b
may make different provision for different cases or circumstances.