Section 538A | Claims in relation to gift aid relief etc ^F1

(A1)This section applies to claims for—^F1F2

(a)repayment of income tax treated as having been paid by virtue of section 520(4) (gift aid relief: income tax treated as paid by trustees of charitable trust), or^F1F2

(b)repayment of income tax deducted at source from income to which any of the following applies—^F1F2

(i)section 532 (exemption for savings and investment income),^F1F2

(ii)section 533 (exemption for public revenue dividends),^F1F2

(iii)section 536 (exemption for certain miscellaneous income), or^F1F2

(iv)section 537 (exemption for income from estates in administration).^F1F2

(1)This section also applies to claims for amounts to be exempt from tax by virtue of—^F1F3F4

(a)section 521(4) (gifts entitling donor to gift aid relief: charitable trusts), or^F1F4

(b)any of the provisions mentioned in subsection (A1)(b).^F1F4

(2)A claim to which this section applies may be made—^F1

(a)to an officer of Revenue and Customs, or^F1

(b)by being included in a return under section 8A of TMA 1970 (trustee's self-assessment return).^F1

(3)In this section—^F1

“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—^F1

(a)limiting the number of free-standing claims that may be made by a person in a tax year, or^F1

(b)requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.^F1

(5)The regulations may make different provision for different cases or purposes.^F1