Section 491A — Corporation Tax Act 2010: Claims in relation to certain reliefs

Claims in relation to certain reliefs 491A 1 Subsections (2) to (5) of section 477A (claims in relation to gift aid relief) apply to—

a claims for amounts to be exempt from tax by virtue of a provision listed in subsection (2),

and b claims for repayment of income tax deducted at source from income which is exempt from tax by virtue of such a provision, as they apply to claims to which that section applies.

2 The provisions are—

a section 486 (investment income and non-trading profits from loan relationships),

b section 487 (public revenue dividends),

c section 488 (certain miscellaneous income),

and d section 489 (income from estates in administration).