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Corporation Tax Act 2010

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Changes over time for: Section 1102

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Version Superseded: 01/04/2012

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Point in time view as at 01/04/2010. This version of this provision has been superseded. Help about Status

Changes to legislation:

Corporation Tax Act 2010, Section 1102 is up to date with all changes known to be in force on or before 11 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

1102Non-qualifying distributions etc: additional informationU.K.
This section has no associated Explanatory Notes

(1)This section—

(a)gives officers of Revenue and Customs power to require persons to provide information for the purposes of section 1101, and

(b)applies only if section 1101(1), (4) or (6) applies.

(2)An officer of Revenue and Customs may, for the purposes of section 1101, by notice require any person in whose name any shares or loan capital are registered—

(a)to state whether or not that person is the beneficial owner of the shares or loan capital, and

(b)if that person is not the beneficial owner of the shares or loan capital, to provide the name and address of the person on whose behalf the shares or loan capital are registered in that person's name.

(3)Subsections (4) and (5) apply if a company (“the issuing company”) appears to an officer of Revenue and Customs to be a close company.

(4)The officer may, for the purposes of section 1101, by notice require the issuing company to provide the officer with—

(a)particulars of any bearer securities issued by the company,

(b)the names and addresses of the persons to whom the securities were issued, and

(c)details of the amounts issued to each person.

(5)The officer may, for the purposes of section 1101, by notice require—

(a)any person to whom bearer securities were issued by the company, or

(b)any person to or through whom bearer securities issued by the company were subsequently sold or transferred,

to provide any further information that the officer reasonably requires with a view to enabling the officer to find out the names and addresses of the persons beneficially interested in the securities.

(6)In this section—

  • securities” includes—

    (a)

    shares, stocks, bonds, debentures and debenture stock, and

    (b)

    any promissory note or other instrument evidencing indebtedness to a loan creditor of the company, and

  • loan creditor” has the meaning given by section 453.

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