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48.—(1) An agreement described in paragraph (2) is an agreement of a prescribed description for the purposes of paragraph 5A(6)(b) of Schedule 1 to the 1991 Act(1) (that is an agreement which is a qualifying maintenance arrangement for the purposes of that paragraph).
(2) The agreement may be oral or written and must satisfy the following conditions—
(a)it must relate to a child of the non-resident parent who is habitually resident in the UK;
(b)it must be between the non-resident parent and a person with whom the child has their home (but not in the same household as the non-resident parent) and who usually provides day to day care for that child; and
(c)it must provide for the non-resident parent to make regular payments for the benefit of the child.
(3) The payments mentioned in paragraph (2)(c) may include payments made by the non-resident parent direct to the person mentioned in paragraph (2)(b) or payments to other persons.
Paragraph 5A was inserted by paragraph 5(2) of Schedule 4 to the 2008 Act.
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