Version Superseded: 01/04/2012
Point in time view as at 16/02/2011. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 1097 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)An officer of Revenue and Customs may require any recipient of a chargeable payment to state—
(a)whether it is received by the recipient on behalf of another person, and
(b)if so, that person's name and address.
(2)An officer of Revenue and Customs may require a person (“A”) on whose behalf a chargeable payment is received to state—
(a)whether there is another person (in addition to A) on whose behalf the payment is received, and
(b)if so, that person's name and address.
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