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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Sums disregarded in the calculation of income: Qualifying maintenance payments

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 8

An amount of income equal to any qualifying maintenance payment within section 347B of the Taxes Act.

To obtain this relief, one or other of the parties to the marriage must have been born before 6 April 1935. For details of the tax treatment of maintenance paid or received, see Re1100-Re1210