Part 10Special rules about charitable trusts etc
Claims
538Requirement to make claim
(1)
The exemptions under this Part require a claim.
(2)
Subsection (1) does not apply to an exemption under—
(a)
section 534 (exemption for transactions in deposits), or
(b)
section 535 (exemption for offshore income gains).
F1(3)
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F2(4)
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