http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-232002-07-24 Part III Income Tax, Corporation Tax and Capital Gains TaxChapter I General Annual payments Maintenance payments under existing obligations:371This section applies to any annual payment due in the year 1988–89 which—ais made in pursuance of an existing obligation under an order made by a court (whether in the United Kingdom or elsewhere) or under a written or oral agreement,bis made by one of the parties to a marriage (including a marriage which has been dissolved or annulled) either—ito or for the benefit of the other party and for the maintenance of the other party, oriito the other party for the maintenance by the other party of any child of the family,cis due at a time when—ithe two parties are not a married couple living together, andiithe party to whom or for whose benefit the payments are made has not remarried, anddis within the charge to tax under Case III or Case V of Schedule D, and is not by virtue of Part XV of the Taxes Act 1988 treated for any purpose as the income of the person making it.2On making a claim for the purpose a person chargeable to tax in respect of payments to which this section applies shall be entitled, in computing his total income for the year 1988-89, to deduct an amount equal to the aggregate amount of the payments, or £1,490, whichever is less.1988–89.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="377" RestrictEndDate="2003-02-24" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2002-07-24" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dct:valid>2002-07-24</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39/2002-07-24" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2002-07-24" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2002-07-24" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2002-07-24" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents/2002-07-24" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2007-04-06" title="2007-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2007-04-06" title="2007-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/section/37" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/2002-07-24" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/section/36/2002-07-24" title="Provision; Section 36"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/section/36/2002-07-24" title="Provision; Section 36"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/section/38/2002-07-24" title="Provision; Section 38"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/section/38/2002-07-24" title="Provision; Section 38"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="378"/>
<ukm:BodyParagraphs Value="183"/>
<ukm:ScheduleParagraphs Value="195"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/body/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/body" NumberOfProvisions="183">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III" NumberOfProvisions="132" RestrictEndDate="2003-02-24" id="part-III">
<Number>Part III</Number>
<Title> Income Tax, Corporation Tax and Capital Gains Tax</Title>
<Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I" NumberOfProvisions="69" RestrictEndDate="2003-03-03" id="part-III-chapter-I">
<Number>Chapter I</Number>
<Title> General</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/part/III/chapter/I/crossheading/annual-payments/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/part/III/chapter/I/crossheading/annual-payments" NumberOfProvisions="9" RestrictEndDate="2003-03-03" id="part-III-chapter-I-crossheading-annual-payments">
<Title> Annual payments</Title>
<P1group RestrictEndDate="2007-04-06">
<Title> Maintenance payments under existing obligations:</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37" id="section-37">
<Pnumber>37</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1" id="section-37-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
This section applies to any annual payment due in the
<CommentaryRef Ref="c13526761"/>
year 1988–89 which—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/a/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/a" id="section-37-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is made in pursuance of an existing obligation under an order made by a court (whether in the United Kingdom or elsewhere) or under a written or oral agreement,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/b/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/b" id="section-37-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is made by one of the parties to a marriage (including a marriage which has been dissolved or annulled) either—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/b/i/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/b/i" id="section-37-1-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>to or for the benefit of the other party and for the maintenance of the other party, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/b/ii/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/b/ii" id="section-37-1-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>to the other party for the maintenance by the other party of any child of the family,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/c/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/c" id="section-37-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>is due at a time when—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/c/i/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/c/i" id="section-37-1-c-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the two parties are not a married couple living together, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/c/ii/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/c/ii" id="section-37-1-c-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>the party to whom or for whose benefit the payments are made has not remarried, and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/1/d/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/1/d" id="section-37-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
is within the charge to tax under Case
<Acronym Expansion="3">III</Acronym>
or Case V of Schedule D, and is not by virtue of Part XV of the Taxes Act 1988 treated for any purpose as the income of the person making it.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/37/2/2002-07-24" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/37/2" id="section-37-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>On making a claim for the purpose a person chargeable to tax in respect of payments to which this section applies shall be entitled, in computing his total income for the year 1988-89, to deduct an amount equal to the aggregate amount of the payments, or £1,490, whichever is less.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c13526761" Type="M">
<Para>
<Text>1988–89. </Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>