729. Annuitant's duty to account for reliefs etc.

Where an annuity1 is given tax free, the annuitant is entitled to recover from Her Majesty's Revenue and Customs the amount of any personal or other reliefs to which he is entitled in respect of his annuity, on the footing that he has paid by deduction income tax at the basic rate on the grossed up amount of his annuity and such a claim cannot be disallowed by Her Majesty's Revenue and Customs merely on the ground that the annuitant intends to hand the money so recovered to the trustees through whom his annuity is paid2.

Whether an annuitant is

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