4U.K.In Chapter 3 (other exemptions), after section 491 insert—
(1)Subsections (2) to (5) of section 477A (claims in relation to gift aid relief) apply to—
(a)claims for amounts to be exempt from tax by virtue of a provision listed in subsection (2), and
(b)claims for repayment of income tax deducted at source from income which is exempt from tax by virtue of such a provision,
as they apply to claims to which that section applies.
(2)The provisions are—
(a)section 486 (investment income and non-trading profits from loan relationships),
(b)section 487 (public revenue dividends),
(c)section 488 (certain miscellaneous income), and
(d)section 489 (income from estates in administration).”