PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IV OTHER EXEMPTIONS AND RELIEFS
Other expenses, subscriptions etc.
F1200B Work-related training provided by employers.
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 “related costs”, 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 “work-related training” 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.