Statute
Section 538 — Income Tax Act 2007: Requirement to make claim
Text of the provision Official document
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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