Individual learning account training Individual learning account training
- 255Exemption for contributions to individual learning account training
- 256Meaning of “individual learning account training”
- 257Exception for non-deductible travel expenses
- 258Exception where provision for excluded purposes
- 259Exception where unrelated assets are provided
- 260Exception where training not generally available to staff
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)