# Corporation Tax Act 2010, Section 477A: Claims in relation to gift aid relief

Extent: E+W+S+N.I.

(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).
(1) This section also applies to claims for amounts to be exempt from tax by virtue of—
(a) section 472 (gifts qualifying for gift aid relief: charitable companies), or
(b) section 475 (gifts qualifying for gift aid relief: eligible bodies).
(2) A claim to which this section applies may be made—
(a) to an officer of Revenue and Customs, or
(b) where the claimant is a company, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/477A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-477A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.