13U.K.Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.
14(1)Paragraph 9 (claims that cannot be made without a return) is amended as follows.U.K.
(2)In sub-paragraph (2), at the end insert—
“This is subject to sub-paragraphs (2A) and (2B).”
(3)For sub-paragraph (2A) substitute—
“(2A)This paragraph does not apply to a claim by a company for repayment of income tax treated as having been paid by virtue of—
(a)section 471 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: charitable companies),
(b)section 475 of that Act (gifts qualifying for gift aid relief: eligible bodies), or
(c)section 661D of that Act (gifts qualifying for gift aid relief: community amateur sports clubs).
(2B)This paragraph also does not apply to a claim by a company for repayment of income tax deducted at source from income which is exempt from tax by virtue of—
(a)section 486 of the Corporation Tax Act 2010 (investment income and non-trading profits from loan relationships),
(b)section 487 of that Act (public revenue dividends),
(c)section 488 of that Act (certain miscellaneous income),
(d)section 489 of that Act (income from estates in administration), or
(e)section 664 of that Act (interest and gift aid income: community amateur sports clubs).”
15(1)Paragraph 57 (claims or elections affecting a single accounting period) is amended as follows.U.K.
(2)In sub-paragraph (1), at the end insert—
“This is subject to sub-paragraphs (1A) to (1C).”
(3)For sub-paragraph (1A) substitute—
“(1A)This paragraph does not apply to a claim by a company for repayment of income tax treated as having been paid by virtue of—
(a)section 471 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: charitable companies),
(b)section 475 of that Act (gifts qualifying for gift aid relief: eligible bodies), or
(c)section 661D of that Act (gifts qualifying for gift aid relief: community amateur sports clubs).
(1B)This paragraph also does not apply to a claim by a company for repayment of income tax deducted at source from income which is exempt from tax by virtue of—
(a)section 486 of the Corporation Tax Act 2010 (investment income and non-trading profits from loan relationships),
(b)section 487 of that Act (public revenue dividends),
(c)section 488 of that Act (certain miscellaneous income),
(d)section 489 of that Act (income from estates in administration), or
(e)section 664 of that Act (interest and gift aid income: community amateur sports clubs).
(1C)This paragraph also does not apply to a claim by a company for an amount to be exempt from tax by virtue of—
(a)section 472 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: charitable companies),
(b)section 475 of that Act (gifts qualifying for gift aid relief: eligible bodies), or
(c)any of the provisions mentioned in sub-paragraph (1B).”
16U.K.In consequence of the amendments made by paragraphs 14 and 15, in Schedule 8 to FA 2010 omit paragraph 6.