Part 8Other reliefs
Chapter 5Qualifying maintenance payments
453Tax reduction for qualifying maintenance payments
1
An individual who makes a claim is entitled to a tax reduction for a tax year in which any qualifying maintenance payments made by the individual fall due.
2
The amount of the tax reduction is 10% of—
a
the total amount of qualifying maintenance payments made by the individual which fall due in the tax year, or
b
if less, the amount specified in section 43 (tax reductions for married couples and civil partners: meaning of “the minimum amount”).
3
The tax reduction is given effect at Step 6 of the calculation in section 23.