OpenLegislation

Part I Introductory

United Kingdom

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

  1. Qualifying options
  2. Notice of option to be given to Inland Revenue
  3. Correction of notice by Revenue
  4. Notice of enquiry
  5. Completion of enquiry
  6. Effect of enquiry
  7. Appeals

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Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)