Where relief is available to the payer in respect of annual payments1, that relief is given at step 2 in the calculation of the liability to income tax2. Where: (1) the person who makes the payment is an individual; (2) a sum representing income tax is required to be deducted from it3; and (3) the payment is not deductible in calculating the individual's income from any source, then the individual is entitled to relief for the tax year4 equal to the gross amount of the payment5. The total amount of the relief available to an individual for a tax
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