Part 23

Company distributions
Chapter 6

Information and returns: further provisions

General duties to provide information

Qualifying distributions: right to request a statement
1100
1
If a company makes a qualifying distribution, the recipient is entitled to ask the company to provide a statement in writing showing—
a
the amount or value of the distribution, and
b
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 distribution.
2
For the purposes of subsection (1)(b) it does not matter whether or not the recipient is in fact an eligible person.
3
The request must be in writing.
4
The company which makes the distribution has a duty to comply with a request under subsection (1), and that duty is enforceable by the recipient.
5
In this section “eligible person” means a person who is entitled to a tax credit in respect of the dividend.
6
This section does not affect the operation of section 1104 (duty to provide tax certificates).