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This is the original version (as it was originally enacted).
(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.
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