2020 No. 922
The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 254A(2)(d), (3)(b) and (4) of the Income Tax (Earnings and Pensions) Act 20031, makes the following Regulations:
Citation, commencement and interpretation1
1
These Regulations may be cited as the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 and come into force on 29th September 2020.
2
In these Regulations—
a
“English statutory apprenticeship” has the meaning given in section 40A(3) of the Apprenticeships, Skills, Learning and Children Act 20092.
Definition of an apprentice2
For the purposes of section 254A(4) of the Income Tax (Earning and Pensions) Act 2003 (apprentices) and these Regulations, “apprentice” means a person who is undertaking an English statutory apprenticeship.
Definition of a care leaver3
The additional conditions specified for the purposes of section 254A(3)(b) of the Income Tax (Earnings and Pensions) Act 2003 (definition of a care leaver) are that the person—
a
was under the age of 25 at the time when they began an English statutory apprenticeship 3; and
Care leaver’s apprenticeship bursary payment4
1
The conditions specified for the purposes of section 254A(2)(d) of the Income Tax (Earnings and Pensions) Act 2003 (conditions specified in relation to the care leaver’s apprenticeship bursary payment) are that the payment is—
a
made on or after 29th September 2020,
b
a single payment amounting to no more than £1,000,
c
made to any one care leaver who is an apprentice undertaking an English statutory apprenticeship which began on or after 1st August 2018, and
d
payable by the Education and Skills Funding Agency, an executive agency of the Department for Education, in accordance with the document entitled “Apprenticeships care leavers’ bursary policy summary”, published on 23rd June 2020, as it has effect from time to time7.
2
Reference in subsection (1) to the effect which the document “Apprenticeships care leavers’ bursary policy summary” has from time to time includes a reference to any amendment to that document published before the date on which these Regulations are made.
(This note is not part of the Regulations)