5(1)Section 347B of the Income and Corporation Taxes Act 1988 (qualifying maintenance payments) is amended as follows.
(2)In subsection (12) (payments to be treated as maintenance payments), at the end of paragraph (b) insert “; or
“(iii)made by virtue of section 23 of the Welfare Reform Act 2007 (recovery of sums in respect of maintenance), or any corresponding enactment in Northern Ireland, in respect of an income-related employment and support allowance claimed by any other person,”.
(3)For subsection (13) substitute—
“(13)In subsection (12)—
“income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995 or, for Northern Ireland, the same meaning as in any corresponding enactment in Northern Ireland;
“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance) or, for Northern Ireland, under any corresponding enactment in Northern Ireland.”