455 Child support maintenance payments
Income Tax Act 2007 (2007 c 3) | Legislation

455  Child support maintenance payments

(1)     Condition A in section 454(2) is treated as met in relation to a payment if—

(a)     it is a periodical payment made under a maintenance calculation by any person,

(b)     another person is, for the purposes of the Child Support Act 1991 or (as the case may be) the Child Support (Northern Ireland) Order 1991 (SI 1991/2628 (NI 23)), a parent of the child or children

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