- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/07/2020)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 22/07/2020.
There are currently no known outstanding effects for the Finance Act 2020, Section 11.
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(1)In Part 4 of ITEPA 2003 (employment income: exceptions), in Chapter 4 (exemptions: education and training), after section 254 insert—
(1)No liability to income tax arises in respect of a care leaver's apprenticeship bursary payment.
(2)A care leaver's apprenticeship bursary payment is a payment—
(a)payable out of the public revenue,
(b)to a care leaver (see subsection (3)),
(c)made in connection with the person's employment as an apprentice (see subsection (4)), and
(d)in respect of which any conditions specified in regulations made by the Treasury are met.
(3)A person is a care leaver if they are a person—
(a)who is, or was, a child looked after—
(i)by a local authority in England within the meaning of section 22 of the Children Act 1989 (general duty of local authority in relation to children looked after by them);
(ii)by a local authority in Wales within the meaning of the Social Services and Well-being (Wales) Act 2014 (anaw 4) (see section 74 of that Act (child or young person looked after by a local authority));
(iii)by a local authority in Scotland within the meaning of Chapter 1 of Part 2 of the Children (Scotland) Act 1995 (see section 17(6) of that Act (duty of local authority to child looked after by them));
(iv)by an authority in Northern Ireland within the meaning of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I. 2)) (see Article 25 of that Order (children looked after by an authority: interpretation)), and
(b)in respect of whom any other conditions specified in regulations made by the Treasury are met.
(4)“Apprentice” has the meaning specified in regulations made by the Treasury.
(5)Regulations under this section—
(a)may make provision framed by reference to a scheme (however described or named), or document, as it has effect from time to time,
(b)may make different provision for different purposes,
(c)may make different provision for different areas, and
(d)may make retrospective provision.”
(2)The amendment made by this section has effect in relation to the tax year 2020-21 and subsequent tax years.
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