PART III

Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER I

General

Small maintenance payments
33
1
Section 65 of the Taxes Act (certain small maintenance payments to be made without deduction of tax) shall be amended as follows.
2
For subsection (1) there shall be substituted the following subsections—
1
In this section 'small maintenance payments' means payments under an order made by a court in the United Kingdom—
a
by one of the parties to a marriage (including a marriage which has been dissolved or annulled) to or for the benefit of the other party to that marriage for that other party's maintenance,
b
to any person under 21 years of age for his own benefit, maintenance or education, or
c
to any person for the benefit, maintenance or education of a person under 21 years of age,
in respect of which the two conditions mentioned in subsection (1A) below are satisfied; and ' small maintenance order' means an order providing for the making of small maintenance payments.
1A
The first of the conditions referred to in subsection (1) above is—
a
in the case of payments falling within paragraph (a) of that subsection, that the order for the time being requires them to be made—
i
weekly at a rate not exceeding £33 per week, or
ii
monthly at a rate not exceeding £143 per month,
b
in the case of payments falling within paragraph (b) (but not within paragraph (a)) of that subsection, that the order for the time being requires them to be made—
i
weekly at a rate not exceeding £33 per week, or
ii
monthly at a rate not exceeding £143 per month,
c
in the case of payments falling within paragraph (c) (but not within paragraph (a) or (b)) of that subsection, that the order for the time being requires them to be made—
i
weekly at a rate not exceeding £18 per week, or
ii
monthly at a rate not exceeding £78 per month,
and the second of those conditions is that the payments would, apart from this section, fall within section 52 or section 53 above (deduction of income tax from annual payments).
3
For subsection (5) there shall be substituted the following subsection—
5
The Treasury may from time to time, by order made by statutory instrument subject to annulment in pursuance of a resolution of the Commons House of Parliament, increase any, or all, of the amounts for the time being specified in subsection (1A) above.
4
In subsection (6) for the words from " or further ", where they first occur, to " weekly amount" there shall be substituted the words " the amount for the time being specified in sub-paragraph (i) of paragraph (a), (b) or (c) of subsection (1A) above shall increase the amount for the time being specified in sub-paragraph (ii) of that paragraph so that it is 52 twelfths of the amount specified in sub-paragraph (i) by virtue of the order ".
5
This section applies—
a
in the case of payments under orders made, varied or revived after the passing of this Act, to those falling due after that date, and
b
in the case of payments under other orders, to those falling due on or after 6th April 1983.