C1Part 4Employment income: exemptions
Chapter 4Exemptions: education and training
Work-related training
251Meaning of “work-related training”
1
In this Chapter “work-related training”, 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 “related employment”, 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.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)