Part 13Other special types of company etc
Chapter 9Community amateur sports clubs
F1Claims
665AClaims in relation to interest F2, gift aid and company gift income
(1)
This section applies to—
(a)
claims for repayment of income tax treated as having been paid by virtue of section 661D (tax treatment of gifts qualifying for gift aid relief),
(b)
claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest F3, gift aid and company gift income), and
(c)
claims for repayment of income tax deducted at source from interest income (within the meaning of that section) which is exempt from tax by virtue of that section.
(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 the claimant's company tax 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.