Section 643E | Reimbursement of tax paid by settlor because of section 643B(2) ^F1

(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.^F1F2

(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—^F1

(a)the tax year in which income is treated under section 643A as arising to the settlor,^F3F1

(b)the amount of income treated as arising, and^F1F3

(c)the amount of tax paid,^F1F3

and any such certificate is conclusive evidence of the facts stated in it.