Section 1105 — Corporation Tax Act 2010: Duties of nominees

Duties of nominees 1105 1 This section applies if—

a a tax certificate is received by a person under section 1104(2)(b) or (3),

and b the sum concerned (or part of it)—

i is paid to that person as nominee for another person, or ii is paid into the account of that person as nominee for another person.

2 If the nominee pays the sum (or the part concerned) into a bank or building society account held by the other person the nominee must, within a reasonable period, send a tax certificate to either—

a the bank or building society, or b the other person.

3 If the nominee pays the sum (or the part concerned) to the other person without paying it into a bank or building society account held by that person, the nominee must, within a reasonable period, send a tax certificate to that person.