Part 7Employment income: income and exemptions relating to securities
F1Chapter 1Introduction
Information
421JDuty to provide information
(1)
This section applies in relation to reportable events.
(2)
Section 421K explains what are reportable events for the purposes of this section.
F2(3)
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(4)
F3An officer of Revenue and Customs may by notice require any person to provide F4the officer with such particulars of any reportable events—
(a)
which take place in a period specified in the notice, and
(b)
in relation to which that person is a responsible person,
as are required by the notice or, if no reportable event in relation to which that person is a responsible person has taken place in that period, to state that fact.
(5)
A notice under subsection (4) must specify a date by which it must be complied with.
(6)
That date must not be less than 30 days after the date when the notice is given.
F5(7)
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F6(8)
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(9)
Section 421L explains who are the responsible persons in relation to a reportable event.
(10)
F9(11)
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F10(12)
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