Income Tax (Trading and Other Income) Act 2005 (c. 5)
I1223
In section 744194 (payments to adopters, etc: England and Wales)—
a
after subsection (1)(i) insert—
j
payments made to a person under sections 37 to 39 of the Social Services and Well-being (Wales) Act 2014 (meeting care and support needs of children) by reason of that person being named in a child arrangements order as a person with whom a child is to live.
b
in subsection (2) for “or (i)” substitute “, (i) or (j)”.