Section 1105 | Duties of nominees

(1)This section applies if—

(a)a tax certificate is received by a person under section 1104(2)(b) or (3), and

(b)the sum concerned (or part of it)—

(i)is paid to that person as nominee for another person, or

(ii)is paid into the account of that person as nominee for another person.

(2)If the nominee pays the sum (or the part concerned) into a bank or building society account held by the other person the nominee must, within a reasonable period, send a tax certificate to either—

(a)the bank or building society, or

(b)the other person.

(3)If the nominee pays the sum (or the part concerned) to the other person without paying it into a bank or building society account held by that person, the nominee must, within a reasonable period, send a tax certificate to that person.