Section 1046 — Corporation Tax Act 2010: Information and returns

Information and returns 1046 1 A company which treats a payment made by it as one to which section 1033 applies must make a return to an officer of Revenue and Customs giving details of—

a the payment, and b the circumstances by reason of which section 1033 is regarded as applying to it.

2 The return must be made within 60 days after the payment.

3 A person connected with a company must give notice to an officer of Revenue and Customs if—

a the company treats a payment made by it as one to which section 1033 applies and in relation to which Condition A in that section is met, and b the person knows of any scheme or arrangement of the kind mentioned in section 1042(2) that affects the payment.

4 The notice—

a must contain particulars of the scheme or arrangement, and b must be given within 60 days after the person first knows of both the payment and the scheme or arrangement. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .