274 Limits on relief under [section 266]
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

274  Limits on relief under [section 266]

(1)ÌýÌýÌýÌý The aggregate of the premiums .Ìý.Ìý. in respect of which relief is given to any person under section 266 shall not exceed £1,500 in any year of assessment or one-sixth of that person's total

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