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.