Section 1106 — Corporation Tax Act 2010: Meaning of “tax certificate” etc

Meaning of “tax certificate” etc 1106 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, and b the date of the payment, ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .