{
  "url": "https://openlegislation.uk/children-and-families-act-2014/schedule-2/paragraph-68",
  "json_url": "https://openlegislation.uk/children-and-families-act-2014/schedule-2/paragraph-68.json",
  "legislation": "ukpga/2014/6",
  "legislation_title": "Children and Families Act 2014",
  "legislation_url": "https://openlegislation.uk/children-and-families-act-2014",
  "path": "schedule/2/paragraph/68",
  "kind": "paragraph",
  "number": "68",
  "heading": null,
  "text": "(1) Section 744 (payments to adopters, etc: England and Wales) is amended as follows.\n(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 ”.\n(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 ”.\n(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 ”.\n(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—\n“(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.”\n(6) In subsection (3) (interpretation) for “ “residence” substitute “ “child arrangements”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/6/schedule/2/paragraph/68",
    "retrieved_at": "2026-10-31T10:30:52.883054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}