SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

Work-related training

2.

A payment of, or contribution towards, expenditure incurred on providing work-related training which, by virtue of F1sections 250 to 254 of ITEPA 2003 (exemption for work-related training), is not to be taken as F2general earnings of the office or employment in connection with which it is provided.