1031J. Maintenance of civil partners living apart.

(1) In this section—

“maintenance arrangement” means an order of a court under Part 5 or 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 giving rise to a legally enforceable obligation;

“payment” means a payment or part of a payment, as the case may be.

(2) (a) This section shall apply to payments made directly or indirectly by a civil partner under or pursuant to a main- tenance arrangement.

(b) For the purposes of this section and of section 1031K, a payment, whether conditional or not, which is made directly or indirectly by a civil partner or former civil partner under or pursuant to a maintenance arrangement shall be deemed to be made for the benefit of his or her civil partner or former civil partner.

(3) Notwithstanding anything in the Income Tax Acts but subject to section 1031K, as respects any payment to which this section applies made directly or indirectly by one civil partner or former civil partner under or pursuant to a maintenance arrangement for the benefit of his or her civil partner or former civil partner—

(a) the individual making the payment—

(i) shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment, and

(ii) shall, if he or she makes a claim in that behalf in the manner pre- scribed by the Income Tax Acts, be entitled, for the purposes of those Acts, to deduct the payment in computing his or her total income for the year of assessment for which the payment is made,

and

(b) the payment shall be deemed for the purposes of the Income Tax Acts to be profits or gains arising to the individual receiving the payment, and income tax shall be charged on that individual under Case IV of Schedule D in respect of those profits or gains.

(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.

(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(a)(ii).