For England and Wales, the legislation states that no tax liability arises in respect of any of the following payments (ITTOIA 2005, s. 744):

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

(2)payments under s. 57(3A)(a) of that Act (payments by adoption agencies of legal or medical expenses of persons seeking to adopt);

(3)payments of allowances under regulations under s. 57A of that Act (permitted allowances to persons who have adopted or intend to adopt children);

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