Related Commentary  Related HMRC Manuals

495(1)  If the person who is treated as having paid income tax requests it in writing, the trustees must provide that person with a statement showing–

(a)the grossed up amount of the discretionary payment,

(b)the sum deducted as mentioned in section 494(1), and

(c)the actual amount of the discretionary payment.

495(2)  A statement under this section must be in writing.

495(3)  The duty to comply with a request under this section is enforceable by the person who made it.


S. 495(1): ICTA 1988, s. 352(1) (part); FA 1990, Sch. 5, para. 11; Annex 1, Change 90.

S. 495(2): ICTA 1988, s. 352(1) (part).

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