{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-477A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-477A.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/477A",
  "kind": "section",
  "number": "477A",
  "heading": "Claims in relation to gift aid relief",
  "text": "(A1) This section applies to claims for repayment of income tax treated as having been paid by virtue of—\n(a) section 471 (gifts qualifying for gift aid relief: charitable companies), or\n(b) section 475 (gifts qualifying for gift aid relief: eligible bodies).\n(1) This section also applies to claims for amounts to be exempt from tax by virtue of—\n(a) section 472 (gifts qualifying for gift aid relief: charitable companies), or\n(b) section 475 (gifts qualifying for gift aid relief: eligible bodies).\n(2) A claim to which this section applies may be made—\n(a) to an officer of Revenue and Customs, or\n(b) where the claimant is a company, by being included in the claimant's company tax return.\n(3) In this section—\n“ free-standing claim ” means a claim made as mentioned in subsection (2)(a), and\n“ tax return claim ” means a claim made as mentioned in subsection (2)(b).\n(4) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—\n(a) limiting the number of free-standing claims that may be made by a person in a tax year, or\n(b) requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.\n(5) The regulations may make different provision for different cases or purposes.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 477A and cross-heading inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 477A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 3(2), 17(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 477A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 3(3), 17(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/477A",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}