1100 [F1Certain] distributions: right to request a statementU.K.
(1)If a company makes a [F2distribution to which this section applies], the recipient is entitled to ask the company to provide a statement in writing showing—
(a)the amount or value of the distribution, F3...
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The request must be in writing.
(4)The company which makes the distribution has a duty to comply with a request under subsection (1), and that duty is enforceable by the recipient.
[F5(4A)This section applies to any distribution other than one which is a distribution for the purposes of the Corporation Tax Acts only because it falls within paragraph C or D in section 1000(1) (redeemable share capital or security issued as bonus in respect of shares in, or securities of, the company).]
F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)This section does not affect the operation of section 1104 (duty to provide tax certificates).
[F7(7)This section [F8, and sections 1101 to 1103, need] to be read with section 396A(2) of ITTOIA 2005 (which treats certain receipts [F9as distributions to which this section applies] ).]
Textual Amendments
F1Word in s. 1100 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(6)
F2Words in s. 1100(1) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(2)(a)
F3S. 1100(1)(b) and word omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 39(2)(b)
F4S. 1100(2) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 39(4)
F5S. 1100(4A) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(3)
F6S. 1100(5) omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 39(4)
F7S. 1100(7) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 19(9)
F8Words in s. 1100(7) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(5)(a)
F9Words in s. 1100(7) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(5)(b)