Part 10

Special rules about charitable trusts etc

Claims

Requirement to make claim
538
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).
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)
S. 538(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 452