Statute
Section 787 — Income Tax Act 2007: Recovery of tax: certificates of tax paid etc
Text of the provision Official document
Recovery of tax: certificates of tax paid etc 787 1 For the purposes of section 786(3), an officer of Revenue and Customs must, if requested to do so, produce a certificate specifying—
a the amount of income in respect of which tax has been paid, and b the amount of tax paid.
2 The certificate is conclusive evidence of any facts stated in it.
3 See also section 944 (under which directions may be given for payments within this Chapter to non-UK residents to be subject to a duty to deduct income tax).
Official source: legislation.gov.uk
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