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


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1104 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.