11 Apprenticeship bursaries paid to persons leaving local authority care
Finance Act 2020 (2020 c 14) | Legislation

11  Apprenticeship bursaries paid to persons leaving local authority care

(1)     In Part 4 of ITEPA 2003 (employment income: exceptions), in Chapter 4 (exemptions: education and training), after section 254 insert—

“Persons leaving local authority care

254A Apprenticeship bursaries paid to persons leaving local authority care

(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)

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