Claims

477AClaims in relation to gift aid relief

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.