# Corporation Tax Act 2010, Section 1100: Certain distributions: right to request a statement

Extent: E+W+S+N.I.

(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—
(a) the amount or value of the distribution, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The request must be in writing.
(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.
(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).
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) This section does not affect the operation of section 1104 (duty to provide tax certificates).
(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 ).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1100 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.