(1) Subject to subsection (2), a resident individual who, in the year of income has paid—
(a) a maintenance or separation allowance (under a deed of separation or an order of court) to his or her spouse from whom he or she is separated; or
(b) alimony, to a former spouse from whom he or she is divorced,
is entitled to a deduction equal to the amount of such allowance or alimony.
(2) The deduction allowable under subsection (1) shall not apply unless the person receiving such allowance or alimony is chargeable to tax thereon under this Act.