Income Tax Act 2007 (c. 3)

Part 10 U.K. Special rules about charitable trusts etc

Claims U.K.

538 Requirement to make claim U.K.

(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

F1 S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)

F2 S. 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