Corporation Tax Act 2010 section 1106

Meaning of "tax certificate" etc

Section 1106 defines the terms "bank", "send" and "tax certificate" as used in the rules requiring companies and nominees to provide tax certificates when distributing dividends or interest.

• A "tax certificate" is a written statement showing the amount of dividend or interest paid and the date of payment
• "Bank" takes its meaning from the general definition in section 1120 of the Act
• "Send" means send by post
• These definitions apply specifically to the tax certificate obligations imposed on companies (section 1104) and nominees (section 1105)