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Legislation
Finance Act 1994

Crossheading Income tax: charge, rates and reliefs

  • Section 75 Charge and rates of income tax for 1994-95.
  • Section 76 Personal allowance.
  • Section 77 Rate of relief to married couples etc.
  • Section 78 Amount by reference to which MCA is reduced.
  • Section 79 Relief for maintenance payments.
  • Section 80 Limit on relief for interest.
  • Section 81 Mortgage interest relief etc.
  • Section 82 Relief for blind persons.
  • Section 83 Medical insurance.
  • Section 84 Relief for vocational training.
  1. Income tax: charge, rates and reliefs
  2. Relief for maintenance payments.

Section 79 | Relief for maintenance payments.

From legislation.gov.uk

(1)Sections 347A and 347B of the Taxes Act 1988 . . . (which contain provision with respect to the deductions from income allowed on account of maintenance payments) shall have effect in relation to payments becoming due on or after 6th April 1994 with the following modifications.F1

(2)RepealedF2

(3)RepealedF3

(4)RepealedF3

(5)RepealedF3F2

(6)RepealedF3

(7)RepealedF2

(8)RepealedF2

Notes

  1. F1

    Words in s. 79(1) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(6), Note in the repealing Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(6), Note

  2. F2

    S. 79(2)(5)(7)(8) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. III(6), Note in the repealing Act) by 1999 c. 16, s. 139, Sch. 20 Pt. III(6), Note

  3. F3

    S. 79(3)-(6) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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