Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
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.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.