Part 6Exempt income

Chapter 8Other annual payments

Payments to adopters

746Payments to adoptersF1, etc: Northern Ireland

F2(1)

No liability to income tax arises in respect of the following payments—

(a)

any payment or reward falling within Article 59(2)(b) of the Adoption (Northern Ireland) Order 1987 (S.I. 1987/2203 (N.I. 22)) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)

any payment under Article 59(2)(c) of that Order (payments by registered adoption societies) which is made to a person who has adopted or intends to adopt a child, F3...

(c)

payments of allowances under regulations under Article 59A of that Order (permitted allowances to persons who have adopted or intend to adopt children),

F4(d)

payments made to a person under Article 18 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (NI 2)) (general duty of authority to provide personal social services) by reason of that person being a person in whose favour a residence order with respect to a child is in force,

(e)

payments made to a person, in respect of a child, under paragraph 17 of Schedule 1 to that Order (local authority contribution to child's maintenance to recipients in whose favour residence order is in force), and

(f)

payments made in accordance with—

(i)

an order under that Schedule (orders for financial relief against parents etc), or

(ii)

a maintenance agreement,

for the benefit of a child, to a person in whose favour a residence order with respect to the child is in force.

F5(2)

But a payment is not within subsection (1)(d), (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;

“maintenance agreement” has the meaning given by paragraph 12 of Schedule 1 to the Children (Northern Ireland) Order 1995;

“residence order” has the meaning given by Article 8 of that Order.