Directions under provisions in Part 7 and Schedules 2 to 5 of the Income Tax (Earnings and Pensions) Act 2003
Directions giving details on the approved method for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.
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These directions set out the approved method for electronic communication for filing and format of employment related securities, annual returns and notification of grants of Enterprise Management Incentive options.