9In section 59B of TMA 1970 (payment of income tax and capital gains tax), in subsection (7), at the end insert—
“But such a reference does not include income tax repaid on a claim for repayment 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 section 532, 533, 536 or 537 of that Act (certain sources of income exempt from income tax) applies.”