{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-491A",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-491A.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/491A",
  "kind": "section",
  "number": "491A",
  "heading": "Claims in relation to certain reliefs",
  "text": "(1) Subsections (2) to (5) of section 477A (claims in relation to gift aid relief) apply to—\n(a) claims for amounts to be exempt from tax by virtue of a provision listed in subsection (2), and\n(b) claims for repayment of income tax deducted at source from income which is exempt from tax by virtue of such a provision,\nas they apply to claims to which that section applies.\n(2) The provisions are—\n(a) section 486 (investment income and non-trading profits from loan relationships),\n(b) section 487 (public revenue dividends),\n(c) section 488 (certain miscellaneous income), and\n(d) section 489 (income from estates in administration).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 491A and cross-heading inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 4, 17(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/491A",
    "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."
}