Administration of claims under ITA 2007
11(1)Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
(2)In subsection (2), for “and (3ZA)” substitute “to (3ZB)”.
(3)In subsection (3ZA), for the words from “by virtue of” to the end substitute “by virtue of—
(a)section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts),
(b)section 532 of that Act (exemption for savings and investment income),
(c)section 533 of that Act (exemption for public revenue dividends),
(d)section 536 of that Act (exemption for certain miscellaneous income), or
(e)section 537 of that Act (exemption for income from estates in administration).”
(4)After subsection (3ZA) insert—
“(3ZB)Subsection (2) also does not apply in relation to any claim for repayment of an amount of income tax which—
(a)is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or
(b)has been deducted at source from income to which any of the provisions mentioned in paragraphs (b) to (e) of subsection (3ZA) applies.”