Part 23Company distributions
Chapter 6Information and returns: further provisions
General duties to provide information
1100F1Certain distributions: right to request a statement
(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)
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F4(2)
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(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)
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(6)
This section does not affect the operation of section 1104 (duty to provide tax certificates).