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.
S. 665A and cross-heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 7, 17(1)