TSEM4553 - Settlements legislation: wording of certificate under ITTOIA/S646(6A)

The wording of the certificate is:

Certificate under Section 646(6A) ITTOIA

Settlement dated [date] by [settlor’s name] [This will only be relevant where the settlement is a trust]

I certify that, for the year ended 5 April [year], £[amount of income] was treated as the income of [settlor’s name]. It was charged on them by virtue of Section [Section 624 or 629 ITTOIA]. They were repaid £[amount of tax] income tax in the year ended 5 April [year] in respect of this income.

HM Inspector of Taxes or Officer of Revenue and Customs