Section 453 | Tax reduction for qualifying maintenance payments

(1)An individual who makes a claim is entitled to a tax reduction for a tax year in which any qualifying maintenance payments made by the individual fall due.

(2)The amount of the tax reduction is 10% of—

(a)the total amount of qualifying maintenance payments made by the individual which fall due in the tax year, or

(b)if less, the amount specified in section 43 (tax reductions for married couples and civil partners: meaning of “the minimum amount”).

(3)The tax reduction is given effect at Step 6 of the calculation in section 23.