# The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007, Paragraph 2


Information pursuant to a notice given under section 421J(4) requiring a person to provide an officer of Revenue and Customs with particulars of any reportable events under section 421K(3) or, if there are none, a statement of that fact.

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Source: https://www.legislation.gov.uk/uksi/2007/792/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/employee-share-schemes-electronic-communication-of-returns-and-information-regulations-2007/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.