Part 4Employment income: exemptions
Chapter 4Exemptions: education and training
Individual learning account training
256Meaning of “individual learning account training”
In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—
a
regulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), or
b
regulations under section 1 of the Education and Training (Scotland) Act 2000.