the Act giving parental responsibility prior to the child being adopted abroad. Offence An offence will be committed if a person contravenes section 94 of the Act or causes a person to prepare a report, or submits to any person a report which has been prepared in contravention of section 94. It is also an offence to prepare, cause to be prepared or submit a report prepared in contravention of section 94 of the Act. Penalty Liable on summary conviction, to a term of imprisonment not exceeding six months and/or a fine not exceeding level 5 on the standard scale. Payments: section 95 It is a principle of the conventions relating to adoption to which the United Kingdom is a signatory that there should be no trade or traffic in children and no improper financial gains in the adoption process. Section 95 therefore prohibits various payments in connections with adoption; and section 2 requires registered adoption societies to operate on a not-for-profit basis. However, certain payments made to an adoption agency are accepted under section 96 of the Act. Offence The offences are: to make, offer or receive payments for or in consideration of  the adoption of a child;  giving consent to adoption;  the removal from the United Kingdom of a child who is a Commonwealth citizen, or is habitually resident in the United Kingdom, to a place outside the British Islands for the purpose of adoption;  A person taking any of the steps set out in paragraph 2(a) – (i) above in contravention of section 92(1);  preparing a report in contravention of section 94(1). 233 Penalty Liable on summary conviction to a term of imprisonment not exceeding six months and/or a fine not exceeding £10,000. Advertising: section 123 Under section 123 certain advertisements or information about adoption that m