Statutory Instrument 1993 No. 3118

The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993

---

© Crown Copyright 1993

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993, ISBN 0110342879. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1993 No. 3118

INCOME TAX

The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 32(3) of the Finance Act 1991^[1], and of all other powers enabling them in that behalf, hereby make the following Regulations:

    1.    These Regulations may be cited as the Vocational Training (Tax Relief) (Amendment No.2) Regulations 1993 and shall come into force on 1st January 1994.

    2.    In the Vocational Training (Tax Relief) Regulations 1992^[2], in regulation 4(4), after sub-paragraph (c) there shall be inserted—
"(ca) at the time the training payment was made, he had attained school-leaving age and, if under the age of nineteen, was not a person who was being provided with full-time education at a school,

(cb) he has undertaken, or is undertaking, the course neither wholly nor mainly for recreational purposes or as a leisure activity," .

L.J.H. Beighton

C.W. Corlett

Two of the Commissioners of Inland Revenue

10th December 1993

These Regulations, which come into force on 1st January 1994, amend the Vocational Training (Tax Relief) Regulations 1992 (S.I.1992/746) by adding two additional requirements to the certificate to be given by the individual making the training payment.

[1] 1991 c. 31. back

[2] S.I. 1992/746, amended by S.I. 1993/1082. back