Related Commentary  Related HMRC Manuals

646(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.

646(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 respect of which the settlor has so paid tax, and

(b)the amount of tax so paid.

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