Corporation Tax Act 2010 (c. 4)

Part 23 Company distributions

Chapter 6 Information and returns: further provisions

Companies and nominees required to provide tax certificates

1108 Alternative 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.