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Maintenance Payments

Volume 973: debated on Wednesday 14 November 1979

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asked the Chancellor of the Exchequer what is the system for taxing maintenance payments.

I refer my hon. Friend to a leaflet produced by the Board of Inland Revenue—IR 30—Income Tax: Separation and Divorce—available from all tax offices and PAYE inquiry centres, which explains the system for taxing maintenance payments. Copies of the leaflet are in the House of Commons Library.