68(1)Section 744 (payments to adopters, etc: England and Wales) is amended as follows.E+W
(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”.
Commencement Information
I1Sch. 2 para. 68 in force at 22.4.2014 by S.I. 2014/889, art. 4(f) (with transitional provisions in S.I. 2014/1042, arts. 3, 4, 6-10)