746 Payments to adopters[, etc]: Northern Ireland
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

746  Payments to adopters[, etc]: Northern Ireland

[(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 (SI 1987/2203 (NI 22)) (payments authorised by the court) which is made to a person who has adopted or intends to adopt a child,

(b)     any payment under Article 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,

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