Administration of claims under CTA 2010
14(1)Paragraph 9 (claims that cannot be made without a return) is amended as follows.
(2)In sub-paragraph (2), at the end insert—
“This is subject to sub-paragraphs (2A) and (2B).”
(3)For sub-paragraph (2A) substitute—
“(2A)This paragraph does not apply to a claim by a company for repayment of income tax treated as having been paid by virtue of—
(a)section 471 of the Corporation Tax Act 2010 (gifts qualifying for gift aid relief: charitable companies),
(b)section 475 of that Act (gifts qualifying for gift aid relief: eligible bodies), or
(c)section 661D of that Act (gifts qualifying for gift aid relief: community amateur sports clubs).
(2B)This paragraph also does not apply to a claim by a company for repayment of income tax deducted at source from income which is exempt from tax by virtue of—
(a)section 486 of the Corporation Tax Act 2010 (investment income and non-trading profits from loan relationships),
(b)section 487 of that Act (public revenue dividends),
(c)section 488 of that Act (certain miscellaneous income),
(d)section 489 of that Act (income from estates in administration), or
(e)section 664 of that Act (interest and gift aid income: community amateur sports clubs).”