http://www.legislation.gov.uk/uksi/1992/746/signature/made
The Vocational Training (Tax Relief) Regulations 1992
Income tax
NVQs and courses
Tax
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
These Regulations, made under sections 32(3) and 33 of the Finance Act 1991, specify the cases in which, and the conditions subject to which, tax relief for payments in respect of qualifying courses of vocational training is to be given by deduction from such payments of amounts equal to income tax at the basic rate on them (“relief at source”). The Regulations also provide the machinery by which the training providers receiving the payments from which amounts have been deducted can recover those amounts from the Board by making claims; and provide for the inspection of records kept by training providers and for training providers to furnish information.
The Vocational Training (Tax Relief) Regulations 1992
reg.2 (defns. of training payment and training provider)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.3
The Vocational Training (Tax Relief) Regulations 1992
reg.3(2)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.4
The Vocational Training (Tax Relief) Regulations 1992
regs.8(3)
10(3)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.5
The Vocational Training (Tax Relief) Regulations 1992
reg.11A
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.6
The Vocational Training (Tax Relief) Regulations 1992
reg.13
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.7
The Vocational Training (Tax Relief) Regulations 1992
reg.14
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.8
The Vocational Training (Tax Relief) Regulations 1992
reg.2 (defns. of training payment and training provider)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.3
The Vocational Training (Tax Relief) Regulations 1992
reg.3(2)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.4
The Vocational Training (Tax Relief) Regulations 1992
regs.8(3)
10(3)
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.5
The Vocational Training (Tax Relief) Regulations 1992
reg.11A
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.6
The Vocational Training (Tax Relief) Regulations 1992
reg.13
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.7
The Vocational Training (Tax Relief) Regulations 1992
reg.14
The Vocational Training (Tax Relief) (Amendment) Regulations 1997
reg.8
The Vocational Training (Tax Relief) Regulations 1992
reg.3(2)
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(2)
The Vocational Training (Tax Relief) Regulations 1992
reg.3(4)
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(3)
The Vocational Training (Tax Relief) Regulations 1992
reg.4A
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(4)
The Vocational Training (Tax Relief) Regulations 1992
reg.13
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg. 5
The Vocational Training (Tax Relief) Regulations 1992
reg.3(2)
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(2)
The Vocational Training (Tax Relief) Regulations 1992
reg.3(4)
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(3)
The Vocational Training (Tax Relief) Regulations 1992
reg.4A
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg.3(4)
The Vocational Training (Tax Relief) Regulations 1992
reg.13
The Vocational Training (Tax Relief) (Amendment) Regulations 1996
reg. 5
The Vocational Training (Tax Relief) Regulations 1992
reg.6(7)
The Vocational Training (Tax Relief) (Amendment) Regulations 1993
reg.2(b)
The Vocational Training (Tax Relief) Regulations 1992
reg.6(7)(c)
The Vocational Training (Tax Relief) (Amendment) Regulations 1993
reg.2(a)
The Vocational Training (Tax Relief) Regulations 1992
reg.4(4)(ca)
(cb)
The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993
reg.2
T.J. PainterL.J.H. BeightonTwo of the Commissioners of Inland Revenue