Part 13Tax avoidance
Chapter 3Transactions in land
Recovery of tax
768Recovery of tax where consideration receivable by person not assessed
1
This section applies if a person (“A”) is assessed to tax under this Chapter in respect of consideration receivable by another person (“B”).
2
Consideration is not regarded as having become receivable by B for this purpose until B can effectively enjoy or dispose of it.
3
A is entitled to recover from B any part of the tax which A has paid.
4
If any part of the tax remains unpaid at the end of the period of 6 months beginning with the date when it became due and payable, it is recoverable from B as if B were the person assessed.
5
Subsection (4) does not affect the right to recover the tax from A.
6
For the purposes of this section, any income which an individual is treated as having as a result of this Chapter (the “land income”) is treated as the highest part of the individual's total income.
7
But if in the tax year—
a
more than one gain is treated as the individual's land income, or
b
the individual is also treated as having income as a result of Chapter 4 (sales of occupation income),
only a just and reasonable proportion of each gain treated as land income is to be treated as the highest part of the individual's total income.
8
See section 1012 for the relationship between—
a
the rules in subsections (6) and (7), and
b
other rules requiring particular income to be treated as the highest part of a person's total income.
769Recovery of tax: certificates of tax paid etc
1
For the purposes of section 768(3), an officer of Revenue and Customs must, if required to do so, produce a certificate specifying—
a
the amount of income in respect of which tax has been paid, and
b
the amount of tax paid.
2
The certificate is conclusive evidence of any facts stated in it.
3
See also section 944 (under which directions may be given for payments within this Chapter to non-UK residents to be made under deduction of tax).