[421K Reportable events]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421K  Reportable events]

[(1)     This section applies for the purposes of [sections 421J and 421JA (duties to provide information and annual returns)].

(2)     Each of the events mentioned in subsection (3) is a reportable event.

(3)     The events are—

(a)     an acquisition (or an event treated as an acquisition) of securities, an interest in securities or a securities option pursuant to a right or opportunity available by reason of the employment of the person who acquires the securities, interest in securities or securities option or of

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