Related Commentary  Related Cases

266(1)  Subject to the provisions of this section, section 274 and Schedules 14 and 15 and sections 192 to 194 of the Finance Act 2004, an eligible individual who pays any such premium as is specified in subsection (2) below shall (without making any claim) be entitled to relief under this section.

266(1A)  For the purposes of subsection (1) above an individual is an eligible individual if the individual–

(a)is resident in the United Kingdom, or

(b)meets the conditions in section 56(3) of ITA 2007.

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