- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2012.
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Claims.
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(1)The exemptions under this Part require a claim.
(2)Subsection (1) does not apply to an exemption under—
(a)section 534 (exemption for transactions in deposits), or
(b)section 535 (exemption for offshore income gains).
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)
F2S. 538(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 452
[F5(A1)This section applies to claims for—
(a)repayment of income tax treated as having been paid by virtue of section 520(4) (gift aid relief: income tax treated as paid by trustees of charitable trust), or
(b)repayment of income tax deducted at source from income to which any of the following applies—
(i)section 532 (exemption for savings and investment income),
(ii)section 533 (exemption for public revenue dividends),
(iii)section 536 (exemption for certain miscellaneous income), or
(iv)section 537 (exemption for income from estates in administration).]
(1)This section [F6also ] applies to claims for amounts to be exempt from tax [F7by virtue of—
(a)section 521(4) (gifts entitling donor to gift aid relief: charitable trusts), or
(b)any of the provisions mentioned in subsection (A1)(b).]
(2)A claim to which this section applies may be made—
(a)to an officer of Revenue and Customs, or
(b)by being included in a return under section 8A of TMA 1970 (trustee's self-assessment return).
(3)In this section—
“free-standing claim” means a claim made as mentioned in subsection (2)(a), and
“tax return claim” means a claim made as mentioned in subsection (2)(b).
(4)The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—
(a)limiting the number of free-standing claims that may be made by a person in a tax year, or
(b)requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.
(5)The regulations may make different provision for different cases or purposes.]
Textual Amendments
F3S. 538A inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 5(3)
F4Word in s. 538A heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(4), 17(1)
F5S. 538A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(2), 17(1)
F6Word in s. 538A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(a), 17(1)
F7Words in s. 538A(1) substituted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 1(3)(b), 17(1)
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