Taxes Consolidation Act 1997 section 793

Recovery of tax from trustee and payment to trustee of excess tax recoupment

Section 793 provides for the recovery of income tax between the disponer and the trustee or other person to whom income is payable under a disposition caught by section 792, and sets out how disputes on amounts are to be resolved.

• A disponer who pays income tax on income treated as theirs under section 792 may recover that tax from the trustee or person receiving the income and may require Revenue to issue a certificate of the income and tax paid.
• If a person obtains a tax repayment in excess of what they would have received but for section 792, the excess must be paid over to the trustee or person to whom the income is payable (or apportioned among them if there is more than one).
• Any dispute as to the amount of a payment or an apportionment is decided by the Appeal Commissioners, whose decision is final.
• Income deemed to be the disponer's under this Chapter is treated as the highest part of the disponer's income for the purpose of calculating the tax recoverable or payable.