SCHEDULES
SCHEDULE 16Settlements: settlors
Right of recovery
8
1
This paragraph applies where any tax becomes chargeable on, and is paid by, a person in respect of gains treated as accruing to him in a year under paragraph 2 above.
2
The person shall be entitled to recover the amount of the tax from any person who is a trustee of the settlement.
3
For the purposes of recovering that amount, the person shall also be entitled to require an inspector to give him a certificate specifying—
a
the amount of the gains concerned, and
b
the amount of tax paid,
and any such certificate shall be conclusive evidence of the facts stated in it.