Section 646 Adjustments between settlor and trustees etc.

A settlor is entitled to recover from—

the amount of any tax paid by the settlor which became chargeable on the settlor under section 624 or 629.

For this purpose, the settlor may require F1an officer of Revenue and Customs to provide the settlor with a certificate specifying—

A certificate provided under subsection (2) is conclusive evidence of the facts stated in it.

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—

The settlor must pay an amount equal to the F4repayment to—

If there are two or more such persons, the amount must be apportioned among them as the case may require.

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 certificate provided under subsection (6A) is conclusive evidence of the facts stated in it.

F8Subject to subsections (6A) and (6B), any question as to—

is to be decided by the F9tribunal and, notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final.

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.