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Employee share schemes: withdrawal of approval.
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9.— (1) The Principal Act is amended—
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(a) in paragraph 5(1) of Schedule 11—
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(i) by deleting “or” where it occurs immediately before clause (d) and by substituting “paragraph 4, or” for “paragraph 4,” in clause (d), and
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(ii) by inserting the following after clause (d):
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“(e) where a person fails to provide information requested by the Revenue Commissioners under section 510(7) or information which is required to be delivered under section 510(8),”,
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and
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(b) in paragraph 3(1) of Schedule 12—
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(i) by deleting “or” in clause (a) and by inserting “or” at the end of clause (b), and
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(ii) by inserting the following after clause (b):
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“(c) where a person fails to provide information requested by the Revenue Commissioners under paragraph 3(4) or information which is required to be delivered under paragraph 3(5),”.
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(2) Subsection (1) applies as on and from the date of passing of this Act.
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