[254A Apprenticeship bursaries paid to persons leaving local authority care]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[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)     made in connection with the person's employment as an apprentice (see subsection (4)), and

(d)     in respect of

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