Section 1104 — Corporation Tax Act 2010: Company distributing dividend or interest: duty to provide tax certificates

Company distributing dividend or interest: duty to provide tax certificates 1104 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.