Income and Corporation Taxes Act 1970 (repealed 6.4.1992)
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Change 1
51B Qualifying maintenance payments.
(1) In this section “qualifying maintenance payment” means a periodical payment which— (a) is made under an order made by a court in the United Kingdom, or under a written agreement the proper law of which is the law of a part of the United Kingdom, (b) is made by one of the parties to a marriage (including a marriage which has been dissolved or annulled) either— (i) to or for the benefit of the other Party and for the maintenance of the other party, or (ii) to the other party for the maintenance by the other party of any child of the family, (c) is due at a time when— (i) the two parties are not a married couple living together, and (ii) the party to whom or for whose benefit the payment is made has not remarried, and (d) is not a payment in respect of which relief from tax is available to the person making the payment under any provision of the Income Tax Acts other than this section. (2) Notwithstanding section 51A(1)(a) above but subject to subsections (3) and (4) below, a person making a claim for the purpose shall be entitled, in computing his total income for the year 1987-88, to deduct an amount equal to the aggregate amount of any qualifying maintenance payments made by him which fall due in that year. (3) The amount which may be deducted under this section by a person in computing his total income for the year 1987-88 shall not exceed £1,370. (4) Where qualifying maintenance payments falling due in the year 1987-88 are made by a person who also makes other maintenance payments attracting relief for that year, subsection (3) above shall apply as if the limit imposed by it were reduced by an amount equal to the aggregate amount of those other payments. (5) The reference in subsection (4) above to other maintenance payments attracting relief for the year 1987-88 is a reference to periodical payments which— (a) are made under an order made by a court (whether in the United Kingdom or elsewhere) or under a written or oral agreement, and (b) are made by a person— (i) as one of the parties to a marriage (including a marriage which has been dissolved or annulled) to or for the benefit of the other party to the marriage and for the maintenance of the other party, or (ii) to any person under 21 years of age for his own benefit, maintenance or education, or (iii) to any person for the benefit, maintenance or education of a person under 21 years of age, and in respect of which the person making them is entitled otherwise than under this section to make a deduction in computing his income for the year. (6) The reference in subsection (1) above to a married couple living together shall be construed in accordance with section 42(1) above, but section 42(2) above shall not apply for the purposes of this section. (7) In this section— “child of the family”, in relation to the parties to a marriage, means a person under 21 years of age— (a) who is a child of both those parties, or (b) who (not being a person who has been boarded out with them by a public authority or voluntary organisation) has been treated by both of them as a child of their family; “periodical payment” does not include an instalment of a lump sum.
51B Qualifying maintenance payments.
(1) In this section “qualifying maintenance payment” means a periodical payment which— (a) is made under an order made by a court in the United Kingdom, or under a written agreement the proper law of which is the law of a part of the United Kingdom, (b) is made by one of the parties to a marriage (including a marriage which has been dissolved or annulled) either— (i) to or for the benefit of the other Party and for the maintenance of the other party, or (ii) to the other party for the maintenance by the other party of any child of the family, (c) is due at a time when— (i) the two parties are not a married couple living together, and (ii) the party to whom or for whose benefit the payment is made has not remarried, and (d) is not a payment in respect of which relief from tax is available to the person making the payment under any provision of the Income Tax Acts other than this section. (2) Notwithstanding section 51A(1)(a) above but subject to subsections (3) and (4) below, a person making a claim for the purpose shall be entitled, in computing his total income for the year 1987-88, to deduct an amount equal to the aggregate amount of any qualifying maintenance payments made by him which fall due in that year. (3) The amount which may be deducted under this section by a person in computing his total income for the year 1987-88 shall not exceed £1,370. (4) Where qualifying maintenance payments falling due in the year 1987-88 are made by a person who also makes other maintenance payments attracting relief for that year, subsection (3) above shall apply as if the limit imposed by it were reduced by an amount equal to the aggregate amount of those other payments. (5) The reference in subsection (4) above to other maintenance payments attracting relief for the year 1987-88 is a reference to periodical payments which— (a) are made under an order made by a court (whether in the United Kingdom or elsewhere) or under a written or oral agreement, and (b) are made by a person— (i) as one of the parties to a marriage (including a marriage which has been dissolved or annulled) to or for the benefit of the other party to the marriage and for the maintenance of the other party, or (ii) to any person under 21 years of age for his own benefit, maintenance or education, or (iii) to any person for the benefit, maintenance or education of a person under 21 years of age, and in respect of which the person making them is entitled otherwise than under this section to make a deduction in computing his income for the year. (6) The reference in subsection (1) above to a married couple living together shall be construed in accordance with section 42(1) above, but section 42(2) above shall not apply for the purposes of this section. (7) In this section— “child of the family”, in relation to the parties to a marriage, means a person under 21 years of age— (a) who is a child of both those parties, or (b) who (not being a person who has been boarded out with them by a public authority or voluntary organisation) has been treated by both of them as a child of their family; “periodical payment” does not include an instalment of a lump sum.
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