Section 36 | Maintenance payments.

(1)Repealed^F1

(2)Repealed^F1

(3)Repealed^F1

(4)Repealed^F1

(5)Repealed^F1

(6)Repealed^F1

(7)Sections 347A and 347B of the Taxes Act 1988 shall have effect, notwithstanding anything in subsection (3) of section 36 of the Finance Act 1988 (which provides for the application of those sections), in relation to a payment made in pursuance of an existing obligation (within the meaning of that subsection) as they have effect in relation to a payment made otherwise than in pursuance of such an obligation.

(8)This section has effect in relation to any payment falling due on or after 6th April 2000.