Part 23Company distributions
Chapter 6Information and returns: further provisions
Companies and nominees required to provide tax certificates
1104Company distributing dividend or interest: duty to provide tax certificates
(1)
This section applies if a distribution consisting of any dividend or interest is made by a company which is—
(a)
a company as defined in section 1(1) of the Companies Act 2006, or
(b)
a company created by letters patent or by or in pursuance of an Act.
(2)
If the company makes a payment of dividend or interest into a bank or building society account held by any person the company must, within a reasonable period, send a tax certificate (see section 1106) to either—
(a)
the bank or building society, or
(b)
the person holding the account.
(3)
If the company makes a payment of dividend or interest to a person without paying it into a bank or building society account, the company must, within a reasonable period, send a tax certificate to that person.