(1) In this section -
"maintenance arrangement" means an order of a court under section 175 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.
(a) This section applies to payments made directly or indirectly by a qualified cohabitant under or pursuant to a maintenance arrangement.
(b) For the purposes of this section a payment, whether conditional or not, which is made directly or indirectly by a qualified cohabitant under or pursuant to a maintenance arrangement shall be deemed to be made for the benefit of the other qualified cohabitant.
(3) Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies made directly or indirectly by an individual under or pursuant to a maintenance arrangement for the benefit of a qualified cohabitant
(a) the individual making the payment -
(i) shall not be e
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