# Finance Act 2010, Paragraph 4

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

(1) Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) After subsection (3) insert—
“(3ZA) Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts).”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/8/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-8/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.