Part 11Charitable companies etc
Chapter 3Other exemptions
F1Claims
Annotations:
Amendments (Textual)
491AClaims in relation to certain reliefs
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).
S. 491A and cross-heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 4, 17(1)