Section 1104 | Company distributing dividend or interest: duty to provide tax certificates

(1)This section applies if a distribution consisting of any dividend or interest is made by a company which is—

(a)a company as defined in section 1(1) of the Companies Act 2006, or

(b)a company created by letters patent or by or in pursuance of an Act.

(2)If the company makes a payment of dividend or interest into a bank or building society account held by any person the company must, within a reasonable period, send a tax certificate (see section 1106) to either—

(a)the bank or building society, or

(b)the person holding the account.

(3)If the company makes a payment of dividend or interest to a person without paying it into a bank or building society account, the company must, within a reasonable period, send a tax certificate to that person.