Part 23Company distributions
Chapter 6Information and returns: further provisions
Companies and nominees required to provide tax certificates
1106Meaning of “tax certificate” etc
(1)
This section gives the meaning of “bank”, “send” and “tax certificate” in sections 1104 and 1105.
(2)
“Bank” has the meaning given by section 1120.
(3)
“Send” means send by post.
(4)
“Tax certificate”, in relation to a payment of dividend or interest, means a written statement showing—
(a)
the amount of the dividend or interest paid, F1and
(b)
the date of the payment, F2...
F2(c)
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F3(5)
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F3(6)
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