Section 1104: Company distributing dividend or interest: duty to provide tax certificates
3182.This section requires a company to provide a tax certificate when it makes a distribution. It is based on section 234A(1), (2) and (3) of ICTA.
3183.The meaning of “company” is that in section 1 of the Companies Act 2006, which came into effect from 1 October 2009 as a result of article 3(a) of The Companies Act 2006 (Commencement No 8, Transitional Provisions and Savings) Order 2008, SI 2008/2860. The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009, SI 2009/1890 article 3 made the necessary amendment of section 234A of ICTA.
3184.Section 234A(6) has been omitted as having no effect because interest that is treated as a distribution can only be a qualifying distribution. See Change58 in Annex 1.