Part 23Company distributions
Chapter 5Demergers
Information and returns
1097Information 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.