Statutory Instruments
2023 No. 482
Income Tax
The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023
Made
26th April 2023
Laid before the House of Commons
28th April 2023
Coming into force
1st August 2023
The Treasury make the following Regulations in exercise of the powers conferred by section 254A(2)(d) of the Income Tax (Earnings and Pensions) Act 2003( 1 ).
Citation, commencement, effect and interpretation
1. —(1) These Regulations may be cited as the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023 and come into force on 1st August 2023.
(2) These Regulations have effect in relation to a care leaver( 2 ) who is an apprentice undertaking an English statutory apprenticeship which begins on or after 1st August 2023.
(3) In this regulation—
“ apprentice ” has the same meaning as in regulation 2 of the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 ( 3 );
“ English statutory apprenticeship ” has the meaning given in section 40A(3) of the Apprenticeships, Skills, Children and Learning Act 2009 ( 4 ).
Amendment of the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020
2. —(1) The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 are amended as follows.
(2) In regulation 4(1) (care leaver’s apprenticeship bursary payment)—
(a) in sub-paragraph (a), for “29th September 2020” substitute “1st August 2023” ;
(b) for sub-paragraph (b), substitute—
“ (b) no more than £3,000, ” ;
(c) in sub-paragraph (c), for “2018” substitute “2023” .
(3) After regulation 4(1), insert—
“ (1A) Where the payment is made in instalments, the aggregate of those instalments must not exceed £3,000. ”
Scott Mann
Steve Double
Two of the Lords Commissioners of His Majesty’s Treasury
26th April 2023
2003 c. 1 . Section 254A was inserted by section 11 of the Finance Act 2020 (c. 14) .
The main definition of a “care leaver” is set out in section 254A(3)(a) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) . Pursuant to section 254A(3)(b) of that Act, further conditions are specified in regulation 3 of S.I. 2020/922 .
2009 c. 22 . Section 40A was inserted by section 26(1) of the Enterprise Act 2016 (c. 12) .