Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 1105 is up to date with all changes known to be in force on or before 28 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.
(1)This section applies if—
(a)a tax certificate is received by a person under section 1104(2)(b) or (3), and
(b)the sum concerned (or part of it)—
(i)is paid to that person as nominee for another person, or
(ii)is paid into the account of that person as nominee for another person.
(2)If the nominee pays the sum (or the part concerned) into a bank or building society account held by the other person the nominee must, within a reasonable period, send a tax certificate to either—
(a)the bank or building society, or
(b)the other person.
(3)If the nominee pays the sum (or the part concerned) to the other person without paying it into a bank or building society account held by that person, the nominee must, within a reasonable period, send a tax certificate to that person.
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