Part 5Miscellaneous income
Chapter 5Settlements: amounts treated as income of settlor or family
Transitional provision about protected foreign-source income and transitional trust income
F1643EReimbursement of tax paid by settlor because of section F2643B(2)
(1)
Where any tax for which the settlor of a settlement is liable as a result of F3section 643B(2) (benefit received by close family member attributed to settlor) is paid, the settlor is entitled to recover the amount of the tax from the individual concerned.
(2)
For the purpose of recovering that amount, the settlor is entitled to require an officer of Revenue and Customs to give the settlor a certificate specifying—
F4(a)
the tax year in which income is treated under section 643A as arising to the settlor,
(b)
the amount of income treated as arising, and
(c)
the amount of tax paid,
and any such certificate is conclusive evidence of the facts stated in it.