Income Tax Act 2007 section 101

Qualifying maintenance payments: maintenance assessments

Section 101 provides transitional rules so that references to maintenance "assessments" (the older terminology under the Child Support Act 1991) continue to apply in sections 454 and 455 until the Secretary of State formally brings into force the newer terminology of maintenance "calculations" introduced by the Child Support, Pensions and Social Security Act 2000.

• Until the Secretary of State appoints a commencement date, references to maintenance "calculations" in sections 454 and 455 are to be read as references to maintenance "assessments"
• The definition in section 454(8) is to be read as referring to a maintenance assessment made under the Child Support Act 1991 or the Child Support (Northern Ireland) Order 1991
• The Secretary of State may appoint different commencement dates for different purposes and for different geographical areas
• The commencement date is set by statutory instrument, ensuring that the transition from "assessment" to "calculation" terminology happens in a controlled manner