Section 538 Requirement to make claim
United Kingdom
(1)
The exemptions under this Part require a claim.
(2)
Subsection (1) does not apply to an exemption under—
(a)
section 534 (exemption for transactions in deposits), or
(b)
section 535 (exemption for offshore income gains).
F1(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
S. 538(3) omitted (retrospective to 6.4.2012) by virtue of Finance Act 2012 (c. 14), s. 50(2)(b)(4)
- F2
S. 538(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 452