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.