Part 6Exempt income
Chapter 8Other annual payments
Payments to adopters
745Payments to adoptersF3, etc: Scotland
F91
No liability to income tax arises in respect of the following payments—
a
any payment F2which is an excepted payment by virtue of paragraph (a) or (c) of subsection (2) of section 73 of the Adoption and Children (Scotland) Act 2007 (asp 4), which is made to a person who has adopted or intends to adopt a child,
b
payments F6which are excepted payments by virtue of paragraph (b) of that subsection,
d
payments of allowances in accordance with an adoption allowances scheme under F4section 71 of that Act,
F8e
payments made to a person under section 50 of the Children Act 1975, or section 22 of the Children (Scotland) Act 1995, by reason of that person being a person with whom a child is to live by virtue of a residence order, and
f
payments of aliment made—
i
in accordance with an award of aliment under the Family Law (Scotland) Act 1985, or
ii
under an agreement (within the meaning of section 7(5) of that Act),
for the benefit of a child, to a person in whose favour a residence order with respect to the child is in force.
F72
A payment is not within subsection (1)(e) or (f) if—
a
it is made to an excluded relative of the child, or
b
it is made to a person in whose favour a residence order is in force with respect to the child and that order is also in favour of an excluded relative.
3
In this section—
“excluded relative”, in relation to a child, means—
- a
a parent of the child, or
- b
a person who is, or has been, the husband or wife or civil partner of a parent of the child;
- a
“residence order” has the meaning given by section 11(2)(c) of the Children (Scotland) Act 1995.