NOTICE OF OPTION TO BE GIVEN TO INLAND REVENUE

Related Commentary  

44(1)  For a share option to be a qualifying option, notice of the option must be given to an officer of Revenue and Customs within 92 days after the date of the grant of the option.

44(2)  The notice must–

(a)be given by the employer company,

(b)[omitted by FA 2014, s. 51 and Sch. 8, para. 217(2).]

44(3)  The notice must contain, or be supported by, such information as an officer of Revenue and Customs may require for the purpose of determining whether the requirements of this Schedule are met.

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