SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 8Supplementary provisions
Annual returns
52
1
A company whose shares are subject to a qualifying option at any time during a tax year must deliver a return to F1an officer of Revenue and Customs .
2
The return must—
a
contain such information as F1an officer of Revenue and Customs may require, and
b
be made before 7th July in the tax year following that to which it relates.