The Vocational Training (Tax Relief) (Amendment) Regulations 1993

• Citation: S.I. 1993/1082
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Vocational Training (Tax Relief) (Amendment) Regulations 1993 and shall come into force on 7th May 1993.

Section 2 Amendments to the Vocational Training (Tax Relief) Regulations 1992

In regulation 6(7) of the Vocational Training (Tax Relief) Regulations 1992 –

(a) for sub-paragraph (c) there shall be substituted–

(c) is appointed by the Audit Commission or, in Scotland, the Commission for Local Authority Accounts in Scotland or, in Northern Ireland, the Northern Ireland Audit Office, for the purpose of auditing the local authority accounts or, in Northern Ireland, the accounts of an Education and Library Board, relating to the training provider,

(b) after the words “employee of the local authority” there shall be inserted the words “or Education and Library Board”.