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Taxation of Chargeable Gains Act 1992
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- UK Public General Acts
- 1992 c. 12
- SCHEDULE 5
- Right of recovery
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Changes over time for: Cross Heading: Right of recovery
Alternative versions:
- 06/04/1992- Amendment
- 03/05/1994
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Taxation of Chargeable Gains Act 1992, Cross Heading: Right of recovery is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Right of recoveryU.K.
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.
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