Section 665A — Corporation Tax Act 2010: Claims in relation to interest , gift aid and company gift income

Claims in relation to interest , gift aid and company gift income 665A 1 This section applies to—

a claims for repayment of income tax treated as having been paid by virtue of section 661D (tax treatment of gifts qualifying for gift aid relief),

b claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest , gift aid and company gift income),

and c claims for repayment of income tax deducted at source from interest income (within the meaning of that section) which is exempt from tax by virtue of that section.

2 A claim to which this section applies may be made—

a to an officer of Revenue and Customs, or b by being included in the claimant's company tax return.

3 In this section— “ free-standing claim ” means a claim made as mentioned in subsection (2)(a), and “ tax return claim ” means a claim made as mentioned in subsection (2)(b).

4 The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—

a limiting the number of free-standing claims that may be made by a person in a tax year, or b requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.

5 The regulations may make different provision for different cases or purposes.