646 Adjustments between settlor and trustees etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Other supplementary provisions

646  Adjustments between settlor and trustees etc

(1)     A settlor is entitled to recover from—

(a)     any trustee, or

(b)     any other person to whom the income is payable in connection with the settlement,

the amount of any tax paid by the settlor which became chargeable on the settlor under section 624 or 629.

(2)     For this purpose, the settlor may require [an officer of Revenue and Customs] to provide the settlor with a certificate specifying—

(a)     the amount of income in

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