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Children and Families Act 2014

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This is the original version (as it was originally enacted).

Income Tax (Trading and Other Income) Act 2005 (c. 5)

This section has no associated Explanatory Notes

68(1)Section 744 (payments to adopters, etc: England and Wales) is amended as follows.

(2)In subsection (1)(g) (no income tax on payments under section 17 of the Children Act 1989 made to a person as a result of a residence order being in force in the person’s favour) for “in whose favour a residence order with respect to a child is in force” substitute “named in a child arrangements order as a person with whom a child is to live”.

(3)In subsection (1)(h) (no income tax on payments under paragraph 15 of Schedule 1 to the 1989 Act made to person with whom child is living, or is to live, as a result of a residence order) for “in whose favour residence order is in force” substitute “with whom child is living, or is to live, as a result of a child arrangements order”.

(4)In subsection (1)(i) (no income tax on other payments under maintenance agreements or under orders under Schedule 1 to the 1989 Act) for “in whose favour a residence order with respect to the child is in force” substitute “named in a child arrangements order as a person with whom the child is to live”.

(5)For subsection (2)(c) (payment not exempt from tax if made to a person in whose favour a residence order is in force where that order is also in favour of an excluded relative) substitute—

(c)it is made to a person (“P”) named in a child arrangements order as a person with whom the child is to live and an excluded relative who lives in the same household as P is also named in that order as a person with whom the child is to live.

(6)In subsection (3) (interpretation) for ““residence” substitute ““child arrangements”.

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