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Legislation

Income Tax Act 2007

Crossheading Payments for life insurance etc

Find in this level

Section 457 Payments to trade unions
Section 458 Payments to police organisations
Section 459 Payments for benefit of family members
Section 460 Residence etc of claimants

Income Tax Act 2007
Payments for life insurance etc

Section 459 | Payments for benefit of family members

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 459 omitted (17.7.2012) (with effect in accordance with Sch. 39 para. 32(6) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 32(1)

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