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. ”