SE32675 - Corresponding payments: alimony and maintenance paid under the order of a foreign court
Section 192(3) ICTA 1988
Introduction
Since 5 April 1994 no deduction has been available under Section 192(3) in respect of maintenance payments made out of foreign emoluments under the order of a foreign court.
Claims in respect of payments made on or before 5 April 1994
Claims made in respect of payments prior to that date should be dealt with as described below:
- You have to be satisfied that payments made under a foreign court order are made out of foreign emoluments and
- The payments could not have been made out of net overseas income (see SE32665).
Once satisfied you should take the following action:
- obtain a copy of the agreement or court order under which the payments were made and
- submit it with the file to IR Trusts, Bootle for a ruling (RE1152 and RE1117 - RE1118).
