Related Commentary  Related HMRC Manuals

History

In the heading to s. 744, “, etc” inserted by F(No. 3)A 2010, s. 2(2)(d), with effect in relation to the tax year 2010–11 and subsequent tax years.


744(1)  No liability to income tax arises in respect of the following payments–

(a)any payment or reward falling within section 57(3) of the Adoption Act 1976 (c. 36) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)payments under section 57(3A)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt),

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