Recovery of tax
829Cases where consideration receivable by person not assessed
(1)This section applies if a company (“A”) is assessed to tax under this Part in respect of consideration receivable by another person (“B”).
(2)Consideration is not regarded as having become receivable by B for this purpose until B can effectively enjoy or dispose of it.
(3)A is entitled to recover from B any part of the tax which A has paid.
(4)If any part of the tax remains unpaid at the end of the period of 6 months beginning with the date when it became due and payable, it is recoverable from B as if B were the company assessed.
(5)Subsection (4) does not affect the right to recover the tax from A.
830Certificates of tax paid etc
(1)For the purposes of section 829(3), an officer of Revenue and Customs must, if required to do so, produce a certificate specifying—
(a)the amount of income in respect of which tax has been paid, and
(b)the amount of tax paid.
(2)The certificate is conclusive evidence of any facts stated in it.