Part 6Exempt income
Chapter 8Other annual payments
Certain annual payments by individuals
730Foreign maintenance payments
1
No liability to income tax arises under Part 5 in respect of an annual payment if—
a
it is a maintenance payment,
b
it arises outside the United Kingdom, and
c
had it arisen in the United Kingdom it would be exempt from income tax under section 727 (certain annual payments by individuals).
2
In subsection (1) “maintenance payment” means a periodical payment which meets conditions A and B.
3
Condition A is that the payment is made under a court order or a written or oral agreement.
4
Condition B is that the payment is made by a person—
a
as one of the parties to a marriage F1or civil partnership to, or for the benefit of, and for the maintenance of, the other party,
b
to any person under 21 for that person's own benefit, maintenance or education, or
c
to any person for the benefit, maintenance or education of a person under 21.
5
In subsection (4) “marriage” includes a marriage that has been dissolved or annulled F2, and “civil partnership” includes a civil partnership that has been dissolved or annulled .
6
Subsection (1) also applies to a payment made by an individual's personal representatives if—
a
the individual would have been liable to make it, and
b
that subsection would have applied if the individual had made it.