454 Meaning of “qualifying maintenance payment”
Income Tax Act 2007 (2007 c 3) | Legislation

454  Meaning of “qualifying maintenance payment”

(1)     For the purposes of section 453 a payment is a “qualifying maintenance payment” if conditions A to E are met.

(2)     Condition A is that the payment is a periodical payment made by—

(a)     one of the parties to a marriage or civil partnership (including a marriage or civil partnership which has been dissolved or annulled) to or for the benefit of the other party and for the maintenance of the other party, or

(b)     one parent of a child to the child's other parent for the maintenance of the child by the other parent or by one person to another for the maintenance by the other of a relevant

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