SI 2022/169 The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022

Published on: 28 February 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations makes changes to the Income Tax Act 2007 (ITA 2007) to ensure that qualifying maintenance payments made pursuant to a UK court order or a written agreement under the law of the UK, continue to qualify for income tax relief following the UK's withdrawal from the European Union (EU). These Regulations come into force on 18 March 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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