Regulation 2 Amendment of the Income Tax Act 2007
(1)
Chapter 5 of Part 8 of the Income Tax Act 2007f1 (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”.
Annotations
Footnotes
- f1