Section 746 | Payments to adopters, etc: Northern Ireland

(1)No liability to income tax arises in respect of the following payments—^F1

(a)any payment or reward falling within Article 59(2)(b) of the Adoption (Northern Ireland) Order 1987 (S.I. 1987/2203 (N.I. 22)) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)any payment under Article 59(2)(c) of that Order (payments by registered adoption societies) which is made to a person who has adopted or intends to adopt a child, ...^F2

(c)payments of allowances under regulations under Article 59A of that Order (permitted allowances to persons who have adopted or intend to adopt children),

(d)payments made to a person under Article 18 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (NI 2)) (general duty of authority to provide personal social services) by reason of that person being a person in whose favour a residence order with respect to a child is in force,^F3

(e)payments made to a person, in respect of a child, under paragraph 17 of Schedule 1 to that Order (local authority contribution to child's maintenance to recipients in whose favour residence order is in force), and^F3

(f)payments made in accordance with—^F3

(i)an order under that Schedule (orders for financial relief against parents etc), or^F3

(ii)a maintenance agreement,^F3

for the benefit of a child, to a person in whose favour a residence order with respect to the child is in force.

(2)But a payment is not within subsection (1)(d), (e) or (f) if—^F4

(a)it is made to an excluded relative of the child, or^F4

(b)it is made to a person in whose favour a residence order is in force with respect to the child and that order is also in favour of an excluded relative.^F4

(3)In this section—^F4

“excluded relative”, in relation to a child, means—

(a)a parent of the child, or

(b)a person who is, or has been, the husband or wife or civil partner of a parent of the child;

“maintenance agreement” has the meaning given by paragraph 12 of Schedule 1 to the Children (Northern Ireland) Order 1995;

“residence order” has the meaning given by Article 8 of that Order.