SCHEDULES
SCHEDULE 5 Attribution of gains to settlors with interest in non-resident or dual resident settlement
Right of recovery
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).
(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.