Part 8

Other reliefs
Chapter 6

Miscellaneous other reliefs

Payments for life insurance etc

Residence etc of claimants
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, or
b
a tax reduction under section 459 (payments for benefit of family members) for a tax year.
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).
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,
b
has previously resided in the United Kingdom and is resident abroad for the sake of the health of—
i
the individual, or
ii
a member of the individual’s family who is resident with the individual,
c
is a person who is or has been employed in the service of the Crown,
d
is employed in the service of any territory under Her Majesty’s protection,
e
is employed in the service of a missionary society, or
f
is a person whose late spouse or late civil partner was employed in the service of the Crown.