744 Payments to adopters[, etc]: England and Wales
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Payments to adopters

744  Payments to adopters[, etc]: England and Wales

[(1)]     No liability to income tax arises in respect of the following payments—

(a)     any payment or reward falling within section 57(3) of the Adoption Act 1976 (c 36) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)     payments under section 57(3A)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt),

(c)     payments of allowances under regulations under section 57A of that Act (permitted allowances to persons who have adopted or intend to adopt children),

(d)     payments of financial support made in the course of providing adoption support services within the meaning of the Adoption and Children Act 2002

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