- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/10/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Point in time view as at 13/10/2011.
Changes to legislation:
There are currently no known outstanding effects for the Income Tax Act 2007, Section 457.
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457Payments to trade unionsU.K.
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Nodiadau Esboniadol
(1)An individual who makes a payment to a trade union 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 individual meets the requirements of section 460 (residence etc), and
(c)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)“Trade union” has the meaning given by section 1 of the Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52).
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