Section 458 — Income Tax Act 2007: Payments to police organisations

Payments to police organisations 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.

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

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

4 The relief is given by deducting the amount of the relief in calculating the individual's net income for the tax year (see Step 2 of the calculation in section 23). 5 “ Police organisation ” means an organisation of persons in police service.