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Contents

Legislation

Finance (No. 2) Act 1992

Crossheading Miscellaneous

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Section 53 Car fuel: cash equivalents.
Section 54 Foreign earnings.
Section 55 Oil extraction activities: extended transportation.
Section 56 Friendly societies.
Section 57 Rents or receipts between connected persons.
Section 58 Rent etc. chargeable under Case VI.
Section 59 Furnished accommodation.
Section 60 Deduction on account of certain payments.
Section 61 Qualifying maintenance payments: extension to member States.
Section 62 Qualifying maintenance payments: maintenance assessments etc.
Section 63 Paying and collecting agents etc.
Section 64 Reduced and composite rate.
Section 65 Life assurance business: I minus E basis.
Section 66 Banks etc. in compulsory liquidation.

Miscellaneous
Qualifying maintenance payments: maintenance assessments etc.

Section 62 | Qualifying maintenance payments: maintenance assessments etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 62 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)