24.—(1) This Part applies to the computation of a person’s total income for the purposes of this Scheme.
(2) Where any income of a person is not part of that person’s total income by reason only that—
(a)the person is not resident or domiciled in the United Kingdom;
(b)the income does not arise in the United Kingdom; or
(c)the income arises from an office, service or employment, income from which is exempted from tax in pursuance of any enactment,
such income must be included in that person’s total income.
(3) Where a person receives one the following payments, that payment shall be deducted from their total income—
(a)an allowance paid to them by an adoption agency pursuant to a scheme approved by the Scottish Ministers under section 51(5) of the Adoption (Scotland) Act 1978(1) or in accordance with section 71 of the Adoption and Children (Scotland) Act 2007(2);
(b)a contribution paid to them by a local authority pursuant to section 50 of the Children Act 1975(3).
1978 c.28; section 51 was amended by section 98 of and paragraph 24 of Schedule 2 to the Children (Scotland) Act 1995 (c.36).
1975 c.72; section 50 was amended by section 105 of and paragraph 36 of Schedule 4 to the Children (Scotland) Act 1995.