Section 1106 | Meaning of “tax certificate” etc

(1)This section gives the meaning of “bank”, “send” and “tax certificate” in sections 1104 and 1105.

(2)“Bank” has the meaning given by section 1120.

(3)“Send” means send by post.

(4)“Tax certificate”, in relation to a payment of dividend or interest, means a written statement showing—

(a)the amount of the dividend or interest paid, and

(b)the date of the payment, ...

(c)Repealed

(5)Repealed

(6)Repealed