6(1)This paragraph applies where any tax becomes chargeable on, and is paid by, a person in respect of gains treated as accruing to him in a year under section 86(4).U.K.
(2)The person shall be entitled to recover the amount of the tax from any person who is a trustee of the settlement.
(3)For the purposes of recovering that amount, the person shall also be entitled to require an inspector to give him a certificate specifying—
(a)the amount of the gains concerned, and
(b)the amount of tax paid,
and any such certificate shall be conclusive evidence of the facts stated in it.