# Income Tax Act 2007, Section 538: Requirement to make claim

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

(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).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/538 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-538
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.