{
  "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023",
  "json_url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023.json",
  "id": "uksi/2023/482",
  "title": "The Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations 2023",
  "short_title": "Income Tax (Care Leaver’s Apprenticeship Bursary Payment) 2023",
  "long_title": "These Regulations amend the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020 (S.I. 2020/922) (the “2020 Regulations”). Regulation 4 of the 2020 Regulations sets out the conditions that a payment must meet in order to fall within the definition of a “care leaver’s apprenticeship bursary payment” (the “payment”) at section 254A(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”). If the definition is met the payment will not be liable to income tax.",
  "citation": "S.I. 2023/482",
  "type": "uksi",
  "year": "2023",
  "number": "482",
  "version": "current",
  "date": "2023-04-26",
  "revised": false,
  "valid_from": null,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, effect and interpretation",
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Income Tax (Care Leaver’s Apprenticeship Bursary Payment) Regulations 2020",
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/signature",
      "extent": null,
      "status": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-04-28",
      "size": 33254,
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/pdf/uksi_20230482_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/482/pdfs/uksi_20230482_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2023-04-28",
      "size": 38503,
      "url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/pdf/uksiem_20230482_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2023/482/pdfs/uksiem_20230482_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2003/1",
      "title": "Income Tax (Earnings and Pensions) Act 2003",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
      "provisions": [
        "section/254A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/changes.json",
  "changes_made_by": 4,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-care-leavers-apprenticeship-bursary-payment-amendment-regulations-2023/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/482",
    "retrieved_at": "2026-10-28T21:46:09.959391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}