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.