Section 643E | Reimbursement of tax paid by settlor because of section 643B(2)

(1)Where any tax for which the settlor of a settlement is liable as a result of section 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—

(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.