C1Part 23Company distributions
Annotations:
Modifications etc. (not altering text)
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...
F2c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F36
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Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)