Commentary on Sections Overview Overview Section 458: Payments to police organisations
1323.This section is based on section 266(7) of ICTA.
1324.The section is similar to section 457. But there is an additional requirement that the qualifying part of all the payments made in a particular tax year must be at least £20.
1325.Changes 83 and 84 also apply to this section. See the commentary on section 457.