SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 7Notification of option to inland revenue
Effect of enquiry
49
1
2
3
But this is subject—
a
if F3the officer's decision is that the requirements are not met, to the outcome of any appeal against that decision under paragraph 50;
b
if their decision is that the requirements are met, to the outcome of any subsequent enquiry under paragraph 46(6) (enquiry arising from discovery of false or misleading information).
4
This paragraph does not affect the provisions of sections 532 to 539 (which relate to disqualifying events).