SCHEDULES
SCHEDULE 8Employee share schemes
PART 1Share incentive plans
Amendments to Chapter 6 of Part 7 of ITEPA 2003
31
1
Paragraph 93 (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 SIP code, and
b
which the person to whom the notice is addressed has or can reasonably obtain.
3
In sub-paragraph (2)(a)—
a
for sub-paragraph (i) substitute—
i
to check anything contained in a notice under paragraph 81A or a return under paragraph 81B or to check any information accompanying such a notice or return, or”, and
b
in sub-paragraph (ii) after “plan” insert “
or any other person whose liability to tax the operation of a plan is relevant to
”
.