tax relief on child support payments

crystalmooniris

i read yesterday in a CAB book that you can claim tax relief on payments made to other people such as child support payments can anyone tell me more about this please.

newlywed

Cab website says:

http://www.adviceguide.org.uk/index/life/tax/tax_reliefs_excluding_self-employed_people.htm

Tax relief on maintenance and child support

If you are making the maintenance/child support payments

You are not allowed tax relief on voluntary payments you make to a child, former spouse or former civil partner.
You may be allowed some tax relief on payments which you are making if:

• the payments can be enforced through the courts; and
• one or both of the spouses or civil partners was born before 6 April 1935.

If you are receiving maintenance/child support payments

If you receive maintenance or child support payments, you don't have to pay tax on payments received on or after 6 April 2000.

This is under the section that excludes self-employed people.

newlywed

According to this page:
http://www.guardian.co.uk/uk/1999/mar/13/budget1999.budget
It's been abolished