(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).
(3)The trustees of a charitable trust are treated as having made a claim for any exemption to which they may be entitled under section 521 (gifts entitling donor to gift aid relief) if—
(a)the charitable trust receives a gift as a result of a direction under section 429(2) (giving through self-assessment return), and
(b)as a result of section 429(4), the gift is treated as a qualifying donation for the purposes of Chapter 2 of Part 8 (gift aid).
(4)See section 46C of TMA 1970 and paragraph 10 of Schedule 1A to that Act for provision about the jurisdiction of Special Commissioners over appeals concerning claims for exemption under this Part.