- Latest available (Revised)
- Original (As made)
The Vocational Training (Tax Relief) Regulations 1992
You are here:
- UK Statutory Instruments
- 1992 No. 746
- Regulation 6
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Claims by training providers — introductory
6.—(1) A claim made by a training provider under subsection (5)(b) of section 32 for the purpose of recovering amounts from the Board shall be made in accordance with this regulation and regulations 8 to 11.
(2) Subject to paragraph (3) a claim shall be made to the Board in respect of a period of one year and is referred to in these Regulations as an “annual claim”.
(3) A claim may also be made to the Board in the manner prescribed by regulations 8, 9 and 10 for a period shorter than a year and is referred to in these Regulations as an “interim claim”.
(4) A claim shall be in such form and contain such particulars as the Board may prescribe, shall include a declaration that the records required to be kept by regulation 13 are being kept and shall be signed by the person making it or, where the person is not an individual, by an authorised officer of that person.
(5) Forms prescribed for interim claims may also make provision for the supplementary statement under regulation 9.
(6) Forms prescribed for annual claims may require a report to be given by an approved auditor.
(7) In this regulation “approved auditor” means any person who—
(a)is eligible for appointment as a company auditor under the terms of section 25 of the Companies Act 1989(1), or
(b)is a member of the Chartered Institute of Public Finance and Accountancy and competent to undertake audit tasks under the rules of that body, or
(c)is appointed by the Audit Commission for the purpose of auditing the local authority accounts relating to the training provider, and an approved auditor may be a member of the staff of the training provider or an employee of the local authority mentioned in sub-paragraph (c) above; but a person who is a member of the governing body of the training provider, or who is a proprietor or a director of the training provider, or who is involved in any way with the administration of relief under section 32 may not be an approved auditor.
(1)
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.