- Latest available (Revised)
- Original (As enacted)
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 646.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)A settlor is entitled to recover from—
(a)any trustee, or
(b)any other person to whom the income is payable in connection with the settlement,
the amount of any tax paid by the settlor which became chargeable on the settlor under section 624 or 629.
(2)For this purpose, the settlor may require [F1an officer of Revenue and Customs] to provide the settlor with a certificate specifying—
(a)the amount of income in respect of which the settlor has so paid tax, and
(b)the amount of tax so paid.
(3)A certificate provided under subsection (2) is conclusive evidence of the facts stated in it.
[F2(4)Subsection (5) applies if a settlor chargeable to tax under section 624 or 629 obtains a repayment by reason of the payment of the tax by—
(a)any trustee, or
(b)any other person to whom the income is payable by virtue of or as a result of the settlement.]
(5)The settlor must pay an amount equal to the [F3repayment] to—
(a)the trustee, or
(b)the other person to whom the income is payable by virtue of or as a result of the settlement.
(6)If there are two or more such persons, the amount must be apportioned among them as the case may require.
[F4(6A)For the purpose of subsection (5), the settlor may require an officer of Revenue and Customs to provide the settlor with a certificate specifying—
(a)that the settlor has obtained a repayment as mentioned in subsection (4), and
(b)the amount of the repayment.
(6B)A certificate provided under subsection (6A) is conclusive evidence of the facts stated in it.]
(7)[F5Subject to subsections (6A) and (6B), any] question as to—
(a)the amount of a payment under subsection (5), or
(b)an apportionment to be made under subsection (6),
is to be decided by the [F6tribunal and, notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final].
(8)Nothing in sections 624 to 632 is to be read as excluding a charge to tax on the trustees as persons by whom any income is received.
Textual Amendments
F1Words in s. 646(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 ss. 50, 53(1), {Sch. 4 para. 132(1)}; S.I. 2005/1126, art. 2(h)
F2S. 646(4) substituted (16.12.2010) (with effect in accordance with s. 7(6) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 7(2)
F3Word in s. 646(5) substituted (16.12.2010) (with effect in accordance with s. 7(6) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 7(3)
F4S. 646(6A)(6B) inserted (16.12.2010) (with effect in accordance with s. 7(6) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 7(4)
F5Words in s. 646(7) substituted (16.12.2010) (with effect in accordance with s. 7(6) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 7(5)
F6Words in s. 646(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 441
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: