84 Relief for vocational training.U.K.
(1)In subsection (1) of section 32 of the M1Finance Act 1991 (relief for vocational training), after paragraph (c) there shall be inserted the following paragraphs—
“(ca)the individual has attained school-leaving age and, if under the age of nineteen, is not a person who is being provided with full-time education at a school,
(cb)the individual undertakes the course neither wholly nor mainly for recreational purposes or as a leisure activity,”.
(2)In subsection (10) of that section, the words after paragraph (b) (which exclude from the qualifying courses those programmes of activity capable of counting towards a qualification at the highest defined level) shall be omitted.
(3)After subsection (10) of that section there shall be inserted the following subsection—
“(11)In this section—
“school” means any institution at which full-time education is provided to persons at least some of whom are under school-leaving age; and
“school-leaving age” means the age of sixteen.”
(4)This section has effect in relation to payments made on or after 1st January 1994.
Marginal Citations