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

Public financial assistance

3.—(1) The descriptions of public financial assistance for the purposes of paragraph (d) of subsection (1) of section 32 are those specified in paragraph (2).

(2) The descriptions of public financial assistance specified in this paragraph are public financial assistance—

(a) in England and Wales—

(i) under arrangements made under section 2 of the Employment and Training Act 1973(1) in respect of payments made by the Secretary of State and known by the name of—

(aa) Youth Training or YT,

(bb) Employment Training or ET,

(cc) Employment Action,

(dd) Training Credits Scheme, or

(ee) Career Development Loans,

(ii) under regulations made under section 1 of the Education Act 1962(2) in respect of mandatory awards paid by a local education authority(3),

(iii) under section 2 of the Education Act 1962(3) in respect of discretionary awards paid by a local education authority,

(iv) under regulations made under section 100(1)(b) of the Education Act 1944(4) in respect of grants paid in connection with the provision of educational services(5), and

(v) under regulations made under section 1 of, and Schedule 2 to, the Education (Student Loans) Act 1990(6) in respect of loans made to students(7);

(b) in Scotland—

(i) under arrangements made under section 2 of the Employment and Training Act 1973 in respect of payments made by the Secretary of State and known by the name of—

(aa) Employment Action, or

(bb) Career Development Loans,

(ii) under arrangements made under section 2(3), (4), (5) and (6) of the Enterprise and New Towns (Scotland) Act 1990(8) in respect of payments made by Scottish Enterprise or Highlands and Islands Enterprise and known by the name of—

(aa) Youth Training or YT,

(bb) Employment Training or ET, or

(cc) Training Credits Scheme,

(iii) under regulations made under section 49 of the Education (Scotland) Act 1980(9) in respect of bursaries administered by Scottish Education Authorities(10),

(iv) under regulations made under sections 73(a) and (c) and 74(1) of the Education (Scotland) Act 1980(9)in respect of grants paid to education authorities or to the managers of educational establishments(11),

(v) under regulations made under sections 73(f) and 74(1) of the Education (Scotland) Act 1980(9) in respect of student allowances for courses of higher education(12), and

(vi) under regulations made under section 1 of, and Schedule 2 to, the Education (Student Loans) Act 1990 in respect of loans made to students;

(c) in Northern Ireland—

(i) under arrangements made under sections 1 and 3 of the Employment and Training Act (Northern Ireland) 1950(13) in respect of which a training allowance is paid,

(ii) under Articles 50 and 51 of the Education and Libraries (Northern Ireland) Order 1986(14) in respect of mandatory awards paid by Education and Library Boards,

(iii) under Article 50(3) of the Education and Libraries (Northern Ireland) Order 1986(15) in respect of discretionary awards paid by Education and Library Boards,

(iv) under Articles 50 and 51 of the Education and Libraries (Northern Ireland) Order 1986(15)in respect of access funds for students at Universities or Further Education Colleges, and

(v) under Article 3 of and Schedule 2 to the Education (Student Loans) (Northern Ireland) Order 1990(16) in respect of loans made to students; and

(d) provided by an overseas government which corresponds to any description of public financial assistance specified in sub-paragraphs (a) to (c) above.

(1)

1973 c. 50; section 2 was substituted by section 25 of the Employment Act 1988 (c. 19).

(2)

1962 c. 12; sections 1 and 2 were substituted by Schedule 5 to the Education Act 1980 (c. 20) and section 1 was further amended by section 4 of the Education (Grants and Awards) Act 1984 (c. 11).

(3)

The Regulations in force on the date these Regulations are made are the Education (Mandatory Awards) Regulations 1990 (S.I. 1990/1628).

(4)

1944 c. 31; section 100(1)(b) was amended by section 213(3) of the Education Reform Act 1988 (c. 40).

(5)

The Regulations in force on the date these Regulations are made are the Education (Further and Higher Education Institutions Access Funds) Regulations 1990 (S.I. 1990/1555).

(6)

1990 c. 6.

(7)

The Regulations in force on the date these Regulations are made are the Education (Student Loans) Regulations 1990 (S.I. 1990/1401).

(8)

1990 c. 35.

(9)

1980 c. 44.

(10)

The Regulations in force on the date these Regulations are made are the Education Authority Bursaries (Scotland) Regulations 1988 (S.I. 1988/1042).

(11)

The Regulations in force on the date these Regulations are made are the Education (Access Funds) (Scotland) Regulations 1990 (S.I. 1990/1534).

(12)

The Regulations in force on the date these Regulations are made are the Students Allowances (Scotland) Regulations (S.I. 1991/1552).

(13)

1950 c. 29 (N.I.).

(14)

S.I. 1986/594 (N.I.3).

(15)

S.I 1986/594 (N.I.3).

(16)

S.I. 1990/1506 (N.I.11).