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Changes over time for: Section 250


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2020.
Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 250 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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250Exemption of work-related training provisionU.K.
This section has no associated Explanatory Notes
(1)No liability to income tax arises by virtue of—
(a)the provision for an employee of work-related training or any benefit incidental to such training, or
(b)the payment or reimbursement to or in respect of an employee of—
(i)the cost of work-related training or of any benefit incidental to such training, or
(ii)any costs of a kind specified in subsection (2) in respect of such training.
(2)The costs are—
(a)costs which are incidental to the employee undertaking the training,
(b)expenses incurred in connection with an examination or other assessment of what the employee has gained from the training, and
(c)the cost of obtaining any qualification, registration or award to which the employee becomes or may become entitled as a result of the training or such an examination or other assessment.
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