Section 730 | Foreign maintenance payments

(1)No liability to income tax arises under Part 5 in respect of an annual payment if—

(a)it is a maintenance payment,

(b)it arises outside the United Kingdom, and

(c)had it arisen in the United Kingdom it would be exempt from income tax under section 727 (certain annual payments by individuals).

(2)In subsection (1) “maintenance payment” means a periodical payment which meets conditions A and B.

(3)Condition A is that the payment is made under a court order or a written or oral agreement.

(4)Condition B is that the payment is made by a person—

(a)as one of the parties to a marriage or civil partnership to, or for the benefit of, and for the maintenance of, the other party,^F1

(b)to any person under 21 for that person's own benefit, maintenance or education, or

(c)to any person for the benefit, maintenance or education of a person under 21.

(5)In subsection (4) “marriage” includes a marriage that has been dissolved or annulled , and “civil partnership” includes a civil partnership that has been dissolved or annulled .^F2

(6)Subsection (1) also applies to a payment made by an individual's personal representatives if—

(a)the individual would have been liable to make it, and

(b)that subsection would have applied if the individual had made it.