458Payments to police organisationsU.K.
(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.