Corporation Tax Act 2010 (c. 4)

Part 23 Company distributions

Chapter 5 Demergers

Information and returns

1097 Information about person for whom a payment is received

(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.