[538A Claims in relation to gift aid relief [etc]]
Income Tax Act 2007 (2007 c 3) | Legislation

[538A  Claims in relation to gift aid relief [etc]]

[[(A1)     This section applies to claims for—

(a)     repayment of income tax treated as having been paid by virtue of section 520(4) (gift aid relief: income tax treated as paid by trustees of charitable trust), or

(b)     repayment of income tax deducted at source from income to which any of the following applies—

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