Section 1100 | Certain distributions: right to request a statement

(1)If a company makes a distribution to which this section applies, the recipient is entitled to ask the company to provide a statement in writing showing—^F1

(a)the amount or value of the distribution, ...^F2

(b)Repealed^F2

(2)Repealed^F3

(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.

(4A)This section applies to any distribution other than one which is a distribution for the purposes of the Corporation Tax Acts only because it falls within paragraph C or D in section 1000(1) (redeemable share capital or security issued as bonus in respect of shares in, or securities of, the company).^F4

(5)Repealed^F5

(6)This section does not affect the operation of section 1104 (duty to provide tax certificates).

(7)This section , and sections 1101 to 1103, need to be read with section 396A(2) of ITTOIA 2005 (which treats certain receipts as distributions to which this section applies ).^F6F7F8