Commentary on Sections Overview Overview Section 744: Payments to adopters: England and Wales
2834.This section and the following two sections ensure that certain financial support received by families who adopt are exempt from income tax. The sections are based on section 327A of ICTA which has been split between the different jurisdictions.
2835.Section 744 deals with payments made to adopters (and persons seeking to adopt) in England and Wales. Paragraph (c) exempts payments of allowances paid under regulations made under the Adoption Act 1976. The regulations cited in section 327A(1)(c) of ICTA, that is, the Adoption Allowance Regulations 1991, are not rewritten because if the regulations changed before this Act received Royal Assent the citation would be wrong.