Section 491A | Claims in relation to certain reliefs ^F1

(1)Subsections (2) to (5) of section 477A (claims in relation to gift aid relief) apply to—^F1

(a)claims for amounts to be exempt from tax by virtue of a provision listed in subsection (2), and^F1

(b)claims for repayment of income tax deducted at source from income which is exempt from tax by virtue of such a provision,^F1

as they apply to claims to which that section applies.

(2)The provisions are—^F1

(a)section 486 (investment income and non-trading profits from loan relationships),^F1

(b)section 487 (public revenue dividends),^F1

(c)section 488 (certain miscellaneous income), and^F1

(d)section 489 (income from estates in administration).^F1