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Paragraph 5

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Where any income of a person includes a maintenance payment, his income for the purposes of these Regulations shall be computed as though such payment were part of his total income, whether or not such payment or any part of it would be included in his total income for tax purposes.

(2)

Where any person makes a maintenance payment, his income for the purposes of these Regulations shall be computed as though such payment were not part of his total income, whether or not such payment or any part of it would be deductible for tax purposes.

(3)

For the purposes of sub-paragraphs (1) and (2) of this paragraph, “maintenance payment” means a periodical payment (not including an instalment of a lump sum) which—

(a)

is made under an order made by a court (whether in the United Kingdom or elsewhere) or under a written agreement, and

(b)

is made by one of the parties to a marriage (including a marriage which has been dissolved or annulled) either—

(i)

to or for the benefit of the other party and for the maintenance of the other party, or

(ii)

to the other party for the maintenance by the other party of any child of the said parties, or

(iii)

to a child of the said parties for his own maintenance, benefit or education, and

(c)

is due at a time when the said parties are not a married couple living together, and in that connection a married woman shall be treated as living with her husband unless they are separated under an order of a court of competent jurisdiction, or by deed of separation.