SCHEDULES
SCHEDULE 2Child arrangements orders: amendments
PART 2Amendments in other legislation
Income Tax (Trading and Other Income) Act 2005 (c. 5)
68I1
1
Section 744 (payments to adopters, etc: England and Wales) is amended as follows.
2
In subsection (1)(g) (no income tax on payments under section 17 of the Children Act 1989 made to a person as a result of a residence order being in force in the person's favour) for “in whose favour a residence order with respect to a child is in force” substitute “
named in a child arrangements order as a person with whom a child is to live
”
.
3
In subsection (1)(h) (no income tax on payments under paragraph 15 of Schedule 1 to the 1989 Act made to person with whom child is living, or is to live, as a result of a residence order) for “in whose favour residence order is in force” substitute “
with whom child is living, or is to live, as a result of a child arrangements order
”
.
4
In subsection (1)(i) (no income tax on other payments under maintenance agreements or under orders under Schedule 1 to the 1989 Act) for “in whose favour a residence order with respect to the child is in force” substitute “
named in a child arrangements order as a person with whom the child is to live
”
.
5
For subsection (2)(c) (payment not exempt from tax if made to a person in whose favour a residence order is in force where that order is also in favour of an excluded relative) substitute—
c
it is made to a person (“P”) named in a child arrangements order as a person with whom the child is to live and an excluded relative who lives in the same household as P is also named in that order as a person with whom the child is to live.
6
In subsection (3) (interpretation) for “ “residence” substitute “ “child arrangements”.