Commentary on Sections Overview Overview Section 730: Foreign maintenance payments
2806.This section is based on section 347A(4) of ICTA and exempts from income tax certain maintenance payments which arise outside the United Kingdom but which would be exempt from income tax if the payments had arisen in the United Kingdom.
2807.Subsection (2) explains what is meant by a maintenance payment. Section 347A(4) of ICTA defines a maintenance payment as a periodical payment “(not being an instalment of a lump sum)” and refers to the conditions in section 347B(5)(a) and (b) of ICTA. The words “(not being an instalment of a lump sum)” are not rewritten. The wording of the exemption makes them redundant. Additionally, section 347B(5) of ICTA was repealed by FA 1999 in relation to a payment falling due after 5 April 2000. But the conditions in subsection (3) and (4) are rewritten on the basis of the authority in A-G v Lamplough (1878), 3 Ex D 214.