460 Residence etc of claimants
Income Tax Act 2007 (2007 c 3) | Legislation

460  Residence etc of claimants

(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)     . . ..

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

(a)     is

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