Part IV Income Tax, Corporation Tax and Capital Gains Tax

Chapter I General

Income tax: charge, rates and reliefs

79 Relief for maintenance payments.

1

Sections 347A and 347B of the M1Taxes Act 1988 F1. . . (which contain provision with respect to the deductions from income allowed on account of maintenance payments) shall have effect in relation to payments becoming due on or after 6th April 1994 with the following modifications.

F22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F33

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F34

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3F25

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F28

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .