Section 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.
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Statutory Instrument
The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993
Section 2
In the Vocational Training (Tax Relief) Regulations 1992 , 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,
2 sections
Cite this legislation
The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1993-3118
Contains public sector information licensed under the Open Government Licence v3.0.
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