(1)If a company issues, in an accounting period, share capital to which section 1049 applies (“relevant share capital”), the company must make a return of the capital for each return period in which it was issued (see section 1053).
(2)The return must be made—
(a)to an officer of Revenue and Customs, and
(b)within 30 days from the end of the return period.
(3)A return made under this section for a return period must give the following information for any relevant share capital issued by the company in the period—
(a)the date on which it was issued,
(b)the date on which the company was first required to issue it (if different from the date on which it was issued),
(c)details of the terms on which it was issued, and
(d)what its cash equivalent is under section 412 of ITTOIA 2005.
(4)If it appears to an officer of Revenue and Customs that a company should have, but has not, made a return under this section for a particular return period, the officer may by notice require the company to do so.
(5)If no relevant share capital was issued by the company in the return period, a return required to be made under subsection (4) must state that that is the case.
(6)The notice under subsection (4) must specify the period within which the return must be made.
(7)That period must be at least 30 days.