Related Commentary  

665A(1)  This section applies to–

(a)claims for repayment of income tax treated as having been paid by virtue of section 661D (tax treatment of gifts qualifying for gift aid relief),

(b)claims for amounts to be exempt from tax by virtue of section 664 (exemption for interest, gift aid and company gift income), and

(c)claims for repayment of income tax deducted at source from interest income (within the meaning of that section) which is exempt from tax by virtue of that section.

665A(2)  A claim to which this section applies may be made–

(a)to an officer of Revenue and Customs, or

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