Part 23Company distributions
Chapter 6Information and returns: further provisions
Companies and nominees required to provide tax certificates
1108Alternative means of compliance with sections 1104 and 1105
1
The Commissioners for Her Majesty’s Revenue and Customs may by regulations provide that a person may comply with section 1104(2) or (3) or section 1105(2) or (3) either—
a
by acting in accordance with the subsection concerned, or
b
by acting in accordance with rules contained in the regulations.
2
Regulations under subsection (1) may make different provision for different circumstances.