This order establishes the regulatory framework for the tax treatment of small maintenance payments under the Income Tax Acts. The document originates from the legislative authority of the United Kingdom government, specifically addressing the fiscal classification of periodic payments made for maintenance. It provides the legal definitions and thresholds required to determine the tax liability associated with these specific financial transfers.

This document serves as a primary source for legal professionals and tax historians examining the evolution of UK fiscal policy. Readers should note that the text is written in formal legislative prose and requires familiarity with the broader Income Tax Acts to interpret correctly.