{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643E",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-643E.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/643E",
  "kind": "section",
  "number": "643E",
  "heading": "Reimbursement of tax paid by settlor because of section 643B(2)",
  "text": "(1) Where any tax for which the settlor of a settlement is liable as a result of section 643B(2) (benefit received by close family member attributed to settlor) is paid, the settlor is entitled to recover the amount of the tax from the individual concerned.\n(2) For the purpose of recovering that amount, the settlor is entitled to require an officer of Revenue and Customs to give the settlor a certificate specifying—\n(a) the tax year in which income is treated under section 643A as arising to the settlor,\n(b) the amount of income treated as arising, and\n(c) the amount of tax paid,\nand any such certificate is conclusive evidence of the facts stated in it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 643E(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 16(3), 70(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 643E(2)(a)-(c) substituted for s. 643E(2)(a)(b) (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 16(4), 70(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 643E heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 16(2), 70(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/643E",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}