# The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022, Regulation 2: Amendment of the Income Tax Act 2007


(1) Chapter 5 of Part 8 of the Income Tax Act 2007 (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”.

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Source: https://www.legislation.gov.uk/uksi/2022/169/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-qualifying-maintenance-payments-amendment-regulations-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.