Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

745Payments to adopters: Scotland
This adran has no associated Nodiadau Esboniadol

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.

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