For Northern Ireland, the legislation states that no tax liability arises in respect of any of the following payments (ITTOIA 2005, s. 746):

(1)any payment or reward falling within the Adoption (Northern Ireland) Order 1987 (SI 1987/2203) (NI 22), art. 59(2)(b) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child;

(2)any payment under art. 59(2)(c) of that Order (payments by registered adoption societies) which is made to a person who has adopted or intends to adopt a child;

(3)payments of allowances under regulations under art. 59A of that Order (permitted allowances to persons who have adopted or intend to adopt children);

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