Section 453 — Income Tax Act 2007: Tax reduction for qualifying maintenance payments

Tax reduction for qualifying maintenance payments 453 1 An individual who makes a claim is entitled to a tax reduction for a tax year in which any qualifying maintenance payments made by the individual fall due.

2 The amount of the tax reduction is 10% of—

a the total amount of qualifying maintenance payments made by the individual which fall due in the tax year, or b if less, the amount specified in section 43 (tax reductions for married couples and civil partners: meaning of “the minimum amount”).

3 The tax reduction is given effect at Step 6 of the calculation in section 23.