Cap. 123 Art. 14AAlimony payments.

Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction of the Commissioner 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/EEA 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.