The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations 2022
These Regulations amend section 454(4) and (7) of the Income Tax Act 2007 (c. 3) (“the Act”) to ensure the effective operation of Chapter 5 of Part 8 of the Act after the withdrawal of the United Kingdom from the European Union.
Lifecycle
Department
Made
23 Feb 2022
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In force
18 Mar 2022
Enabling power
The Treasury make the following regulations in exercise of the powers conferred by section 90(1)(a), (2)(a) and (3) of the Finance Act 2019.
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