Related Commentary  Related HMRC Manuals

460(1)  This section applies in relation to an individual who claims–

(a)relief under section 457 or 458 (payments to trade unions and police organisations) for a tax year,

(b)[omitted by FA 2012, s. 227 and Sch. 39, para. 32(2)(c)(i).]

460(2)  The individual meets the requirements of this section if the individual–

(a)is UK resident for the tax year, or

(b)meets the condition in subsection (3).

460(3)  An individual meets the condition in this subsection if, at any time in the tax year, the individual–

(a)is resident in the Isle of Man or the Channel Islands,

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