Part 10Special rules about charitable trusts etc
Claims
538Requirement to make claim
(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).
F1(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .