Related Commentary  


In the heading to s. 746, “, etc” inserted by F(No. 3)A 2010, s. 2(4)(d), with effect in relation to the tax year 2010–11 and subsequent tax years.

746(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,

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