Paragraph 4

United Kingdom

(1)

Section 42 of TMA 1970 (procedure for making claims etc) is amended as follows.

F1(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).”

Annotations

Textual amendments

F1: Sch. 8 para. 4(2) omitted (with effect in accordance with Sch. 15 para. 17(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 15 para. 12