Part 9Special rules about settlements and trustees

Chapter 7Discretionary payments

C1495Statement about deduction of income tax

1

If the person who is treated as having paid income tax requests it in writing, the trustees must provide that person with a statement showing—

a

the grossed up amount of the discretionary payment,

b

the sum deducted as mentioned in section 494(1), and

c

the actual amount of the discretionary payment.

2

A statement under this section must be in writing.

3

The duty to comply with a request under this section is enforceable by the person who made it.