Part 4Employment income: exemptions
Chapter 4Exemptions: education and training
Individual learning account training
260Exception where training not generally available to staff
1
Section 255(1) only applies if any expenditure involved in making the provision, the payment or the reimbursement is incurred in giving effect to existing arrangements providing—
a
for the person incurring it to contribute to costs arising from the undertaking of individual learning account training by the employer’s employees or former employees, and
b
for such contributions to be generally available, on similar terms, to the employer’s employees at that time.
2
In subsection (1) “existing arrangements” means arrangements in place when the agreement to incur the expenditure was made.
3
The Treasury may by regulations make provision specifying the persons or other entities under whom Crown servants are to be treated for the purposes of this section as holding employment.
4
Such regulations may—
a
treat a description of Crown servants (or two or more such descriptions taken together) as an entity for the purposes of the regulations, and
b
make different provision for different descriptions of Crown servants.
5
In this section “Crown servant” means a person holding an employment under the Crown.