Corporation Tax Act 2010 (c. 4)

Part 13 U.K. Other special types of company etc

Chapter 9 U.K. Community amateur sports clubs

[F1 Claims U.K.

Textual Amendments

F1 S. 665A and cross-heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 7, 17(1)

665A Claims in relation to interest [F2 , gift aid and company gift] income U.K.

(1) This section applies to—

(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),

(b) claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest [F3 , gift aid and company gift] income), and

(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.

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

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

(b) 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.]

Textual Amendments

F2 Words in s. 665A heading substituted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(12)(c)

F3 Words in s. 665A(1)(b) substituted (with effect in accordance with s. 35(13) of the amending Act) by Finance Act 2014 (c. 26), s. 35(11)