Related Commentary  Related HMRC Manuals

457(1)  An individual who makes a payment to a trade union in a tax year is entitled to relief for the tax year if–

(a)part of the payment (the “qualifying amount” ) is attributable to the provision of superannuation, life insurance or funeral benefits,

(b)the individual meets the requirements of section 460 (residence etc), and

(c)the individual makes a claim.

457(2)  The amount of the relief is equal to half the qualifying amount.

457(3)  But the maximum amount of relief under this section to which an individual is entitled for a tax year is £100.

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