The Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) Regulations 1992

Interpretation

2.  In these Regulations unless the context otherwise requires—

“the Board” means the Commissioners of Inland Revenue;

“section 32” means section 32 of the Finance Act 1991;

“training payment” means a payment made on or after 6th April 1992 by an individual to a training provider in respect of a qualifying course of vocational training in respect of an allowable expense;

“training provider” means a person who on or after 6th April 1992—

(a)

provides (or has at any time on or after 6th April 1992 provided) training courses which are (or were) qualifying courses of vocational training, or

(b)

receives fees such as are mentioned in subsection (9) of section 32 in respect of a qualifying course of vocational training.