Claims by charitable companies etc
This section has no associated Explanatory Notes
3(1)In Chapter 2 (gifts and other payments), section 477A (claims in relation to gift aid relief) is amended as follows.
(2)Before subsection (1) insert—
“(A1)This section applies to claims for repayment of income tax treated as having been paid by virtue of—
(a)section 471 (gifts qualifying for gift aid relief: charitable companies), or
(b)section 475 (gifts qualifying for gift aid relief: eligible bodies).”
(3)In subsection (1), before “applies” insert “also”.