Income Tax (Trading and Other Income) Act 2005 Explanatory Notes

Section 746: Payments to adopters: Northern Ireland

2837.This section deals with payments made to adopters (and persons seeking to adopt) in Northern Ireland.

2838.Paragraph (c) exempts payment of allowances under regulations under the Adoption (Northern Ireland) Order 1987. Again, the regulations cited in section 327A(1)(j) of ICTA, that is, the Adoption Allowance Regulations (Northern Ireland) 1996, are not rewritten.

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