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