Part 23

Company distributions
Chapter 6

Information and returns: further provisions

Companies and nominees required to provide tax certificates

Alternative means of compliance with sections 1104 and 1105
1108
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.
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)