Income Tax Act 2007 section 454

Meaning of "qualifying maintenance payment"

Section 454 defines what counts as a "qualifying maintenance payment" for the purposes of the tax reduction available under section 453, by setting out five conditions (A to E) that must all be met.

• The payment must be a periodical payment made between former or current spouses, civil partners, or parents for the maintenance of the other party or a child, and at least one of the parties must have been born before 6 April 1935.
• The payment must be made under a UK or member state court order (including child support maintenance calculations) or under a written agreement governed by UK or member state law.
• At the time the payment is due, the parties must not be living together, and if the payment is for a former spouse or civil partner, the recipient must not have entered into a new marriage or civil partnership.
• No other tax relief under the Income Tax Acts (apart from section 453) must be available to the person making the payment in respect of that payment.