(1) In this section, 'relevant person' means an individual, or his or her spouse or civil partner, who -

(a) at some stage during the relevant year, was of the age of 65 years or over, or

(b) throughout the relevant year, or from some time during the relevant year, as the case may be, was or became permanently incapacitated by reason of mental or physical infirmity from maintaining himself or herself.

(2) Notwithstanding section 261(b), repayment of appropriate tax in respect of any relevant interest shall be made to a person entitled to exemption in respect of that interest -

(a) from income tax under Schedule D by virtue of section 189A(2) or section 207(1)(b), or

(b) from corporation tax by virtue of section 207(1)(b) as it applies for the purposes of corporation tax by virtue of section 76(6).