574. Adjustments between settlor and trustees.

Where any income tax becomes chargeable on1 and is paid by a settlor2, that settlor is entitled:

  1.  

    (1)     to recover from any trustee or other person to whom the income is payable in connection with the settlement3 the amount of the tax so paid; and

  2.  

    (2)     for that purpose to require an officer of Revenue and Customs to provide him with a certificate specifying the amount of income in respect of which he has so paid tax and the amount of the tax so paid,