Section 254A — Income Tax (Earnings and Pensions) Act 2003: Apprenticeship bursaries paid to persons leaving local authority care

Apprenticeship bursaries paid to persons leaving local authority care 254A 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.