Where a father paid child support to the mother through the Child Support Agency, and where the mother had re-married and that subsequent marriage had also ended in divorce, the maintenance paid did not attract income tax relief under the section. The payment remained a ‘qualifying payment’ for claiming the tax relief only until the other party had re-married. A subsequent divorce did not defeat fulfilment of that condition.
Gazette 31-May-2000, Times 30-May-2000
England and Wales
Child Support, Income Tax
Updated: 05 June 2022; Ref: scu.84340