http://www.legislation.gov.uk/uksi/2023/482/contents/made

The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023

en

King's Printer of Acts of Parliament

2023-04-28

INCOME TAX

These Regulations amend the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 (S.I. 2020/922) (the “2020 Regulations”). Regulation 4 of the 2020 Regulations sets out the conditions that a payment must meet in order to fall within the definition of a “care leaver’s apprenticeship bursary payment” (the “payment”) at section 254A(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). If the definition is met the payment will not be liable to income tax.