[F1200B Work-related training provided by employers.U.K.
(1)This section applies for the purposes of Schedule E where any person (“the employer”) incurs expenditure on providing work-related training for a person (“the employee”) who holds an office or employment under him.
(2)Subject to section 200C, the emoluments of the employee from the office or employment shall not be taken to include—
(a)any amount in respect of that expenditure; or
(b)any amount in respect of the benefit of the work-related training provided by means of that expenditure.
(3)For the purposes of this section the employer shall be taken to incur expenditure on the provision of work-related training in so far only as he incurs expenditure in paying or reimbursing—
(a)the cost of providing any such training to the employee; or
(b)any related costs.
(4)In subsection (3) above “”, in relation to any work-related training provided to the employee, means—
(a)any costs which are incidental to the employee’s undertaking the training and are incurred wholly and exclusively as a result of his doing so;
(b)any expenses incurred in connection with an assessment (whether by examination or otherwise) of what the employee has gained from the training; and
(c)the cost of obtaining for the employee any qualification, registration or award to which he has or may become entitled as a result of undertaking the training or of undergoing such an assessment.
(5)In this section “” means any training course or other activity which is designed to impart, instill, improve or reinforce any knowledge, skills or personal qualities which—
(a)is or, as the case may be, are likely to prove useful to the employee when performing the duties of any relevant employment; or
(b)will qualify him, or better qualify him—
(i)to undertake any relevant employment; or
(ii)to participate in any charitable or voluntary activities that are available to be undertaken in association with any relevant employment.
(6)In this section “relevant employment”, in relation to the employee, means—
(a)any office or employment which he holds under the employer or which he is to hold under the employer or a person connected with the employer;
(b)any office or employment under the employer or such a person to which he has a serious opportunity of being appointed; or
(c)any office or employment under the employer or such a person as respects which he can realistically expect to have such an opportunity in due course.
(7)Section 839 (meaning of “connected person”) applies for the purposes of this section.]
Textual Amendments
F1Ss. 200B-200D inserted (with application in accordance with s. 63(3) of the amending Act) by Finance Act 1997 (c. 16), s. 63(1)