Part 6Exempt income
Chapter 8Other annual payments
Payments to adopters
745Payments to adopters: Scotland
No liability to income tax arises in respect of the following payments—
a
any payment or reward falling within section 51(3) of the Adoption (Scotland) Act 1978 (c. 28) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,
b
payments under section 51(4)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt),
c
payments of allowances by virtue of section 51B of that Act (transitional provisions) in accordance with a scheme approved under section 51(5) of that Act (schemes for payment of allowances to persons who have adopted or intend to adopt a child), and
d
payments of allowances in accordance with an adoption allowances scheme under section 51A of that Act.