# Taxation of Chargeable Gains Act 1992, Paragraph 6


(1) This paragraph applies where any tax becomes chargeable on, and is paid by, a person in respect of gains treated as accruing to him in a year under section 86(4).
(2) The person shall be entitled to recover the amount of the tax from any person who is a trustee of the settlement.
(3) For the purposes of recovering that amount, the person shall also be entitled to require an inspector to give him a certificate specifying—
(a) the amount of the gains concerned, ...
(b) the amount of tax paid , and
(c) the tax year in which gains were treated as accruing under section 86(4),
and any such certificate shall be conclusive evidence of the facts stated in it.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5/paragraph/6 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.