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Paragraph 65

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A company whose shares are the subject of a qualifying option at any time during a tax year must deliver a return to the Inland Revenue.

(2)

The return must—

(a)

contain such information as the Inland Revenue may require, and

(b)

be made within three months after the end of the tax year to which it relates.

(3)

In section 98 of the M1Taxes Management Act 1970 (penalties in connection with returns, etc.), in the second column of the table, after the final entry insert—

“paragraph 65 of Schedule 14 to the Finance Act 2000;”.

Annotations

Marginal citations

M1

1970 c. 9.

Notes on Schedule 14

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)