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30. An authorised insurer within the meaning of section 470.

section 470 and Regulations under that section

(vi) relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;

(vi) in so far as it flows from relief under sections 470, 470B and 473, to either civil partner according as he or she made the payment giving rise to the relief,

(a) as respects so much of a payment that qualifies for relief under section 470, “appropriate percentage”, “authorised insurer”, “relevant contract” and “relievable amount” have the same meanings, respectively, as in section 470,

(a) as respects so much of a payment that qualifies for relief under section 470, “appropriate percentage”, “authorised insurer”, “relevant contract” and “relievable amount” have the same meanings, respectively, as in section 470,

(i) in a case in which paragraph (a) applies, section 470(3)(a), or

(i) section 470(3)(a), an amount equal to the appropriate percentage for the year of assessment of the relievable amount in relation to the payment, or

“authorised insurer” has the meaning assigned to it by section 470;

“relevant contract price” is the amount that would be payable, by an individual who is neither a relevant employee nor connected with a relevant employee, under a relevant contract, by way of a bargain made at arm’s length, before deducting any amount the individual would have been entitled to deduct and retain by virtue of section 470(3)(a);

(a) for the purposes of section 470, the amount (referred to in this subsection and subsection (5) as the “notional payment amount”) shall be treated as if it was an amount paid—

(i)section 470(3) shall not apply to the notional payment amount, and

(ii)section 470(2) shall apply to the notional payment amount as if the relevant employee concerned had made a payment under a relevant contract of that amount to an authorised insurer.

(a)section 470(2) shall apply subject to the following modifications:

(b)section 470(3) shall apply subject to the following modifications:

Section 470

(2) This section applies to a payment made to an authorised insurer under a relevant contract renewed or entered into on or after 1 January 2009 but before 1 January 2012 1 January 2013 where the payment qualifies for relief under section 470(2).

(3) Notwithstanding section 470(4), relief due under this section shall be given in addition to relief given under section 470.

(3) Notwithstanding section 470(4), relief due under this section shall be given in addition to relief given under section 470.

(ii) the aggregate of the age-related tax credit or age-related tax credits, as the case may be, and relief under section 470 due in respect of the payment exceeds the amount of the income tax chargeable, in accordance with sections 112 and 112A, in respect of the perquisite (in this paragraph referred to as “the excess”),

(d) An amount that an individual is entitled to deduct and retain out of a payment referred to in paragraph (a) shall be in addition to the amount that the individual is entitled to deduct and retain out of the payment in accordance with section 470(3).

(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA 472B, 472BA and 472BB.

“authorised insurer” has the same meaning as in section 470;

“contract of insurance” means a contract between an authorised insurer and a subscriber in respect of such insurance as is referred to in the definition of “relevant contract” in section 470(1);

(a) subject to paragraph (b), has the same meaning as in section 470,

(2) An authorised officer may at all reasonable times enter any premises or place of business of an authorised insurer for the purpose of auditing for a year of assessment claims made by the authorised insurer under section 470(3)(b)(ii)or 470B(6)(b)(ii).