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1. The training payments and vouchers mentioned in this Part are disregarded in the calculation of an employed earner’s earnings.
Paragraphs 5, 6 and 7 do not apply to Northern Ireland.
2. A payment of, or contribution towards, expenditure incurred on providing work-related training which, by virtue of section 200B, 200C and 200D of the Taxes Act (work-related training)(1), is not to be taken as an emolument of the office or employment in connection with which it is provided.
3. A payment in respect of expenditure which, by virtue of section 200E of the Taxes Act (exemption for education and training funded by employers)(2), is not to be taken as an emolument of the office or employment in connection with which it is provided.
4. A payment to a person, as a participant in the scheme arranged under section 2(2) of the Employment and Training Act 1973 and known as New Deal 50plus, of an employment credit or a training grant under that scheme.
5. A payment to a person as a participant in a scheme of the kind mentioned in section 60(1) of the Welfare Reform and Pensions Act 1999 (special schemes for claimants for jobseeker’s allowances)(3).
6. A payment made to a participant in a Jobmatch Scheme (including a pilot) arranged under section 2(1) of the Employment and Training Act 1973(4) in his capacity as such.
7. A payment by way of the discharge of any liability by the use of a voucher given to a participant in a Jobmatch Scheme (including a pilot), arranged under section 2(1) of the Employment and Training Act 1973, in his capacity as such.
Sections 200B to 200D were inserted by section 63(1) of the Finance Act 1997 (c. 16).
Section 200E was inserted by section 58 of the Finance Act 2000 (c. 17).
1973 c. 50. Section 2 was substituted by section 25(1) of the Employment Act 1988 (c. 19).
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