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In force since 2026-06-09, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2026 No. 538 INCOME TAX, ENGLAND AND WALES The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026 Made 18th May 2026 Laid before the House of Commons 19th May 2026 Coming into force 9th June 2026 The Treasury make this Order in exercise of the powers conferred by section 747 of the Income Tax (Trading and Other Income) Act 2005.
Propose a changeThis Order may be cited as the Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026 and comes into force on 9th June 2026.
Propose a changeIn section 744 of the Income Tax (Trading and Other Income) Act 2005 (payments to adopters, etc: England and Wales)— (a) in subsection (1)— (i) in paragraph (j) for “.” substitute “, and”; (ii) after paragraph (j) insert— (k) kinship allowance payments made to a person providing care to a child, under section 1 of the Localism Act 2011, under the scheme known as Kinship Zones. ; (b) in subsection (2), for “or (j)” substitute “, (j) or (k)”.
Propose a change