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Income Tax (Earnings and Pensions) Act 2003
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Income Tax (Earnings and Pensions) Act 2003, Section 251 is up to date with all changes known to be in force on or before 01 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.
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251Meaning of “work-related training”U.K.
This section has no associated Explanatory Notes
(1)In this Chapter “”, in relation to an employee, means a training course or other activity designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which—
(a)are likely to prove useful to the employee when performing the duties of the employment or a related employment, or
(b)will qualify or better qualify the employee—
(i)to perform those duties, or
(ii)to participate in any charitable or voluntary activities that are available to be performed in association with the employment or a related employment.
(2)For this purpose “”, in relation to an employee, means another employment with the same employer, or with a person connected with the employer, which the employee—
(a)is to hold,
(b)has a serious opportunity of holding, or
(c)can realistically expect to have a serious opportunity of holding in due course.
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