Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Employee share schemes

PART 5 U.K. Other employee share schemes

Amendments to Chapter 1 of Part 7 of ITEPA 2003 U.K.

230 U.K. In section 421L (responsible persons) in subsection (1) for “section 421J (duty to provide information)” substitute “ sections 421J and 421JA (duties to provide information and annual returns) ”.