http://www.legislation.gov.uk/uksi/2007/792/contents/made
The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007
Tax
en
King's Printer of Acts of Parliament
2016-10-07
INCOME TAX
These Regulations provide for the use of approved methods of electronic communications for the delivery of information required under some of the Chapters of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Part 7 has the title “Employment income: income and exemptions relating to securities”; and the Chapters in question are Chapter 1 (general), Chapter 6 (approved share incentive plans), Chapter 7 (approved SAYE option schemes) and Chapter 8 (approved CSOP schemes).
The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007
Regulations
Finance Act 2014