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Legislation
Corporation Tax Act 2010

Crossheading Companies and nominees required to provide tax certificates

  • Section 1104 Company distributing dividend or interest: duty to provide tax certificates
  • Section 1105 Duties of nominees
  • Section 1106 Meaning of “tax certificate” etc
  • Section 1107 Penalties
  • Section 1108 Alternative means of compliance with sections 1104 and 1105
  1. Companies and nominees required to provide tax certificates
  2. Alternative means of compliance with sections 1104 and 1105

Section 1108 | Alternative means of compliance with sections 1104 and 1105

From legislation.gov.uk

(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.

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