The Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) (Amendment) Regulations 1996

• Citation: S.I. 1996/3049
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) (Amendment) Regulations 1996 and shall come into force on 1st January 1997.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) Regulations 1992 , and “regulation” means a regulation of the principal Regulations.

Section 3 Amendments to the principal Regulations

(1) In regulation 3, paragraph (2) shall be amended as follows.

(2) In sub-paragraph (a)—

(a) in paragraph (i), sub-paragraph (ee) and the word “or” immediately following it shall be omitted;

(b) after paragraph (iii), there shall be inserted the word “and”;

(c) paragraph (iv) and the word “and” immediately following it shall be omitted.

(3) In sub-paragraph (b), paragraphs (i) and (iv) shall be omitted.

(4) In sub-paragraph (c), paragraph (iv) and the word “and” immediately following it shall be omitted.

Section 4 Amendments to the principal Regulations

In regulation 5(2) for the words following “training provider” there shall be substituted the words the words “shall, within the period of 90 days following the day on which the individual ceased to be entitled to relief in respect of the training payment, account to the Board for tax relief which has been given on the basis that the individual was so entitled.”