7U.K.In CTA 2010, after section 477 insert—
(1)This section applies to claims for amounts to be exempt from tax by virtue of—
(a)section 472 (gifts qualifying for gift aid relief: charitable companies), or
(b)section 475 (gifts qualifying for gift aid relief: eligible bodies).
(2)A claim to which this section applies may be made—
(a)to an officer of Revenue and Customs, or
(b)where the claimant is a company, by being included in the claimant's company tax return.
(3)In this section—
“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—
(a)limiting the number of free-standing claims that may be made by a person in a tax year, or
(b)requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.
(5)The regulations may make different provision for different cases or purposes.”