Part 8

Other reliefs
Chapter 6

Miscellaneous other reliefs

Payments for life insurance etc

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.