Income Tax Act (Cap. 123), article 14A

14A. Notwithstanding anything to the contrary contained in this Act, if an individual proves to t he satisfaction of the Commiss ioner that in the year preceding a year of assessment he has paid to his estranged spouse an alimony payment as determined by the courts of a European Union or a European Economic Area (hereinafter "EU/EEA") Member State or by the courts of another country as the Commissioner may approve or as agreed by a public deed of personal separation under the authority of the courts of a EU/E EA Member State or by the courts or other authorities of another country as the Commissioner may approve, or as ordered by the courts of a EU/EEA Member State in a divorce judgment or decree or by the courts of another country as the Commissioner may approve, he shall be allowed as a deduction against his income the lesser of these amounts - (a) the amount actually paid in accordance with the Court order or public deed; (b) the individual’s chargeable income for the year. School fees. Added by: II. 2002.47. Amended by: II. 2005.7; IV . 2007.11; XXXII. 2007.33; L.N. 409 of 2007; IV . 2011.12; V . 2012.14; VII.2019.19.* VII.2022.22; IX.2025.13. †