Section 725A | Recovery of tax paid as a result of section 721 ^F1

(1)Where any tax for which an individual is liable as a result of section 721 is paid, the individual is entitled to recover the amount of the tax from the person abroad.^F1

(2)For the purpose of recovering that amount, the individual is entitled to require an officer of Revenue and Customs to give the individual a certificate specifying—^F1

(a)the tax year in which income is treated under section 721 as arising to the individual,^F1

(b)the amount of income treated as arising, and^F1

(c)the amount of tax paid,^F1

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