{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-47",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-47.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "schedule/5/paragraph/47",
  "kind": "paragraph",
  "number": "47",
  "heading": null,
  "text": "(1) An enquiry under paragraph 46(2) is completed when an officer of Revenue and Customs gives the employer company a notice—\n(a) informing the company that the officer has completed the enquiry, and\n(b) stating the officer's decision as to whether the requirements of this Schedule are met in relation to the option.\n(2) If an officer of Revenue and Customs concludes that the requirements of this Schedule are not so met, the officer must also give notice of that decision to the person to whom the option has been granted.\n(3) An enquiry under paragraph 46(3) is completed when an officer of Revenue and Customs gives the individual concerned and the employer company a notice—\n(a) informing the recipients that the officer has completed the enquiry, and\n(b) stating the officer's decision as to whether the requirement of paragraph 26 (commitment of working time) is met by that individual in relation to the option.\n(4) References in the EMI code to a “closure notice” are to a notice under sub-paragraph (1) or (3).\n(5) A closure notice takes effect when it is issued.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 5 para. 47(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(i); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 5 para. 47 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(z); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 5 para. 47(1)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(h); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 5 para. 47(1)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(k); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 5 para. 47(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(ii); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 5 para. 47(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 124(b)(iii); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in Sch. 5 para. 47(3)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(h); S.I. 2005/1126, art. 2(2)(h)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 5 para. 47(3)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(k); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2025/36",
      "affecting_title": "Employment Rights Act 2025"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/47",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}