{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/section-7",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/section-7.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Settlor to return excess repayment to trustees etc",
  "text": "(1) Section 646 of ITTOIA 2005 (adjustments between settlor and trustees etc) is amended as follows.\n(2) For subsection (4) substitute—\n“(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—\n(a) any trustee, or\n(b) any other person to whom the income is payable by virtue of or as a result of the settlement.”\n(3) In subsection (5), for “excess” substitute “ repayment ”.\n(4) After subsection (6) insert—\n“(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—\n(a) that the settlor has obtained a repayment as mentioned in subsection (4), and\n(b) the amount of the repayment.\n(6B) A certificate provided under subsection (6A) is conclusive evidence of the facts stated in it.”\n(5) In subsection (7), for “Any” substitute “ Subject to subsections (6A) and (6B), any ”.\n(6) The amendments made by this section have effect in relation to repayments of tax for the tax year 2010-11 or any subsequent tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/section/7",
    "retrieved_at": "2026-10-29T09:09:50.286654+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}