{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-15/paragraph-3.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/15/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) In Chapter 2 (gifts and other payments), section 477A (claims in relation to gift aid relief) is amended as follows.\n(2) Before subsection (1) insert—\n“(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(3) In subsection (1), before “applies” insert “ also ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/15/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}