Section 665A | Claims in relation to interest , gift aid and company gift income ^F1

(1)This section applies to—^F1

(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),^F1

(b)claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest , gift aid and company gift income), and^F1F2

(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.^F1

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