1106Meaning of “tax certificate” etcU.K.
(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 1106(4) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 42(2)(a)
F2S. 1106(4)(c) 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. 42(2)(b)
F3S. 1106(5)(6) 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. 42(3)