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Corporation Tax Act 2010

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Changes over time for: Section 1106

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Version Superseded: 15/09/2016

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Point in time view as at 01/04/2010. This version of this provision has been superseded.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 1106 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

1106Meaning of “tax certificate” etcU.K.
This section has no associated Explanatory Notes

(1)This section gives the meaning of “bank”, “send” and “tax certificate” in sections 1104 and 1105.

(2)Bank” has the meaning given by section 1120.

(3)Send” means send by post.

(4)Tax certificate”, in relation to a payment of dividend or interest, means a written statement showing—

(a)the amount of the dividend or interest paid,

(b)the date of the payment, and

(c)the amount of the tax credit (under section 1109(2) below or section 397(1) of ITTOIA 2005) to which an eligible person would be entitled in respect of the dividend or interest.

(5)In subsection (4)(c) “eligible person” means a person who is entitled to a tax credit in respect of the dividend or interest.

(6)But for the purposes of subsection (4)(c) it does not matter whether or not any person is in fact entitled to a tax credit in respect of the dividend or interest.

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