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100.—(1) A payment is an excepted payment if it is made by virtue of, or in accordance with provision made by or under this Act, the Adoption and Children Act 2002 or the Adoption and Children (Scotland) Act 2007.
(2) A payment is an excepted payment if it is made to an adoption agency by—
(a)a parent or guardian of a child; or
(b)a person who adopts or proposes to adopt a child;
in respect of expenses reasonably incurred by the adoption agency in connection with the adoption or proposed adoption of the child.
(3) A payment is an excepted payment if it is made in respect of any legal or medical expenses incurred or to be incurred by any person in connection with an application to a court which the person has made or proposes to make for an adoption order, a placement order, or an order under section 23, 49 or 83.
(4) A payment made as mentioned in section 99(1)(c) is an excepted payment if—
(a)the condition in section 84(2) is met; and
(b)the payment is made in respect of the travel and accommodation expenses reasonably incurred in removing the child from the United Kingdom for the purpose of adoption.
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