419Duties to provide information
(1)The following contain duties to supply information about the acquisition of shares or interests in shares by directors or employees—
section 432 (provision of conditional interest in shares),
section 465 (general duty to notify acquisition of shares or interests in shares by employees or directors).
(2)The following contain duties to supply information about other matters that may result in amounts counting as employment income of directors or employees—
section 433 (events resulting in charge under section 427),
section 445 (conversion of shares),
section 466 (chargeable events and receipt of chargeable benefits).
(3)Section 486 contains a duty to provide information about the grant of share options and other matters relating to them.
(4)Paragraph 52 of Schedule 5 (enterprise management incentives) contains a duty to deliver annual returns where a company’s shares are subject to a qualifying option within the meaning of that Schedule.