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217(1)Paragraph 44 (notice of option to be given to HMRC) is amended as follows.U.K.
(2)In sub-paragraph (2) omit paragraph (b) and the “and” before it.
(3)In sub-paragraph (4) for “each of sub-paragraphs (5) and (6)” substitute “ sub-paragraph (5) ”.
(4)In sub-paragraph (5)—
(a)after paragraph (a) omit “and”, and
(b)after paragraph (b) insert “, and
(c)that the individual to whom the option has been granted has made and signed a written declaration within sub-paragraph (6) and that the declaration is held by the employer company”.
(5)After sub-paragraph (5) insert—
“(5A)The employer company must—
(a)retain the declaration mentioned in sub-paragraph (5)(c) and, if requested to do so by an officer of Revenue and Customs, produce it to such an officer before the end of the period of 7 days after the day on which the request is made, and
(b)give a copy of that declaration to the individual before the end of the period of 7 days after the day on which the declaration is signed by the individual.”
(6)After sub-paragraph (7) insert—
“(8)The notice, and any information supporting it, must be given electronically.
(9)But, if an officer of Revenue and Customs considers it appropriate to do so, the officer may allow the employer company to give the notice or any supporting information in another way; and, if the officer does so, the notice or information must be given in that other way.
(10)The Commissioners for Her Majesty's Revenue and Customs—
(a)must prescribe how notices and supporting information are to be given electronically;
(b)may make different provision for different cases or circumstances.”
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