Related Commentary  

458(1)  An individual who makes a payment to a police organisation 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 sum of the qualifying amounts for all the payments which the individual makes in the tax year is at least £20,

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

(d)the individual makes a claim.

458(2)  The amount of the relief is equal to half the qualifying amount.

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