{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-1100",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-1100.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/1100",
  "kind": "section",
  "number": "1100",
  "heading": "Certain distributions: right to request a statement",
  "text": "(1) If a company makes a distribution to which this section applies, the recipient is entitled to ask the company to provide a statement in writing showing—\n(a) the amount or value of the distribution, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The request must be in writing.\n(4) The company which makes the distribution has a duty to comply with a request under subsection (1), and that duty is enforceable by the recipient.\n(4A) This section applies to any distribution other than one which is a distribution for the purposes of the Corporation Tax Acts only because it falls within paragraph C or D in section 1000(1) (redeemable share capital or security issued as bonus in respect of shares in, or securities of, the company).\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) This section does not affect the operation of section 1104 (duty to provide tax certificates).\n(7) This section , and sections 1101 to 1103, need to be read with section 396A(2) of ITTOIA 2005 (which treats certain receipts as distributions to which this section applies ).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1100(1) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1100(1)(b) 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. 39(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1100(2) 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. 39(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1100(4A) inserted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 1100(5) 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. 39(4)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 1100(7) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 19(9)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 1100(7) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(5)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 1100(7) substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(5)(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in s. 1100 heading substituted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by Finance Act 2016 (c. 24), Sch. 1 para. 39(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/1100",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}