Related Commentary  


In the heading to s. 745, “, etc” inserted by F(No. 3)A 2010, s. 2(3)(d), with effect in relation to the tax year 2010–11 and subsequent tax years.

745(1)  No liability to income tax arises in respect of the following payments–

(a)any payment which 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 which are excepted payments by virtue of paragraph (b) of that subsection,

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