SCHEDULES
SCHEDULE 8Employee share schemes
PART 3CSOP schemes
180Amendments to Chapter 8 of Part 7 of ITEPA 2003
1
Paragraph 33 (power to require information) is amended as follows.
2
For sub-paragraph (1) substitute—
1
An officer of Revenue and Customs may by notice require a person to provide the officer with any information—
a
which the officer reasonably requires for the performance of any functions of Her Majesty’s Revenue and Customs or an officer of Revenue and Customs under the CSOP code, and
b
which the person to whom the notice is addressed has or can reasonably obtain.
3
In sub-paragraph (2)(a)—
a
b
in sub-paragraph (ii) after “scheme” insert “or any other person whose liability to tax the operation of a scheme is relevant to”.