730Foreign maintenance paymentsE+W+S+N.I.
(1)No liability to income tax arises under Part 5 in respect of an annual payment if—
(a)it is a maintenance payment,
(b)it arises outside the United Kingdom, and
(c)had it arisen in the United Kingdom it would be exempt from income tax under section 727 (certain annual payments by individuals).
(2)In subsection (1) “maintenance payment” means a periodical payment which meets conditions A and B.
(3)Condition A is that the payment is made under a court order or a written or oral agreement.
(4)Condition B is that the payment is made by a person—
(b)to any person under 21 for that person's own benefit, maintenance or education, or
(c)to any person for the benefit, maintenance or education of a person under 21.
(6)Subsection (1) also applies to a payment made by an individual's personal representatives if—
(a)the individual would have been liable to make it, and
(b)that subsection would have applied if the individual had made it.
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