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Statutory Instruments

2022 No. 169

Income Tax

The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022

Made

23rd February 2022

Laid before the House of Commons

25th February 2022

Coming into force

18th March 2022

The Treasury make the following regulations in exercise of the powers conferred by section 90(1)(a), (2)(a) and (3) of the Finance Act 2019( 1 ).

Citation, commencement and effect

1. —(1) These Regulations may be cited as the Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 and come into force on 18th March 2022.

(2) Regulation 2 has effect from IP completion day.

Amendment of the Income Tax Act 2007

2. —(1)Chapter 5 of Part 8 of the Income Tax Act 2007( 2 ) (qualifying maintenance payments) is amended as follows.

(2) In section 454(4)—

(a) in paragraph (a) after “court in” insert “the United Kingdom or” ;

(b) in paragraph (b) after “the law of” insert “the United Kingdom or of a part of the United Kingdom or of” .

(3) In section 454(7) for “a member State” substitute “the United Kingdom” .

Amanda Solloway

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd February 2022

( 1 )

2019 c. 1 .

( 2 )

2007 c. 3 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022 (2022/169)

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