SCHEDULES
SCHEDULE 15Relief in respect of gift aid and other income
Treatment of income tax deducted or repaid
9
In 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.