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The Social Security (Contributions) (Amendment No. 4) Regulations 2020
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- 2020 No. 923
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Amendment to the Social Security (Contributions) Regulations 2001
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2.—(1) Schedule 3 (payments to be disregarded etc…) to the Social Security (Contributions) Regulations 2001(1) is amended as follows.
(2) In Part 7 (payments in respect of training and similar courses), after paragraph 12(2) (payments made by employers to earners in full-time attendance at universities &c), insert—
“Payments exempted from income tax under section 254A of ITEPA 2003(3)
13. A care leaver’s apprenticeship bursary payment which is exempted from income tax under section 254A of ITEPA 2003.”.
(1)
(2)
Paragraph 12 was inserted by regulations 2 and 4 of S.I. 2005/728 with effect from 6 April 2005. The insertion has effect in relation to payments of earnings made in respect of the academic year beginning on 1 September 2005 and subsequent academic years: see regulation 1 of S.I. 2005/728. Paragraph 12 was also amended by S.I. 2007/2401.
(3)
Section 254A of ITEPA (c.1) was inserted by section 11 of the Finance Act 2020 (c. 14).
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