172I Statement to be given to recipients of relevant distributions.
(1) Every person (in this section referred to as “the payer”) who makes, or who (being an authorised withholding agent) is treated as making, a relevant distribution shall, at the time of the making of the relevant distribution or, in the case of an authorised withholding agent, at the time of the giving by the authorised withholding agent of the relevant distribution, or an amount or other asset representing that distribution, to another person, give the recipient of the relevant distribution or, as the case may be, that other person a statement in writing showing—
(a) the name and address of the payer and, if the payer is not the company making the relevant distribution, the name and address of that company,
(b) the name and address of the person to whom the relevant distribution is made,
(c) the date the relevant distribution is made,
(d) the amount of the relevant distribution, and
(e) the amount of the dividend withholding tax (if any) deducted in relation to the relevant distribution.
(2) The requirements of subsection (1) shall be satisfied by the inclusion of the information referred to in that subsection in a statement in writing made in relation to the distribution in accordance with section 152(1).
(3) Where a person fails to comply with any of the provisions of subsection (1), subsection (2) of section 152 shall apply as it applies where a company fails to comply with any of the provisions of subsection (1) of that section.