Section 477A | Claims in relation to gift aid relief ^F1

(A1)This section applies to claims for repayment of income tax treated as having been paid by virtue of—^F1F2

(a)section 471 (gifts qualifying for gift aid relief: charitable companies), or^F1F2

(b)section 475 (gifts qualifying for gift aid relief: eligible bodies).^F1F2

(1)This section also applies to claims for amounts to be exempt from tax by virtue of—^F1F3

(a)section 472 (gifts qualifying for gift aid relief: charitable companies), or^F1

(b)section 475 (gifts qualifying for gift aid relief: eligible bodies).^F1

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

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

(b)where the claimant is a company, by being included in the claimant's company tax 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