Section 725A — Income Tax Act 2007: Recovery of tax paid as a result of section 721

Recovery of tax paid as a result of section 721 725A 1 Where any tax for which an individual is liable as a result of section 721 is paid, the individual is entitled to recover the amount of the tax from the person abroad.

2 For the purpose of recovering that amount, the individual is entitled to require an officer of Revenue and Customs to give the individual a certificate specifying—

a the tax year in which income is treated under section 721 as arising to the individual, b the amount of income treated as arising, and c the amount of tax paid, and any such certificate is conclusive evidence of the facts stated in it.