{
  "url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022/regulation-2.json",
  "legislation": "uksi/2022/169",
  "legislation_title": "The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax Act 2007",
  "text": "(1) Chapter 5 of Part 8 of the Income Tax Act 2007 (qualifying maintenance payments) is amended as follows.\n(2) In section 454(4)—\n(a) in paragraph (a) after “court in” insert “the United Kingdom or”;\n(b) in paragraph (b) after “the law of” insert “the United Kingdom or of a part of the United Kingdom or of”.\n(3) In section 454(7) for “a member State” substitute “the United Kingdom”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/169/regulation/2",
    "retrieved_at": "2026-10-28T22:03:49.822050+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}