(u)     any amount received by or accrued to any person-

 

(i)      from or on behalf of such person’s spouse or former spouse by way of alimony or allowance or maintenance of such person under an order of judicial separation or divorce granted in consequence of proceedings instituted after the twenty-first day of March, 1962, or under any agreement of separation entered into after that date.

 

(iA)    any amount referred to in subparagraph (ii) of paragraph (b) of the definition of “gross income”, other than any amount deemed to accrue to that person in terms of section 7(11); or

[Subparagraph (iA) inserted by section 11(1)(b) of Act 5 of 2026 effective on 1 March, 2026 and applicable in respect of years of assessment commencing on or after that date]