{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-256",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-256.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/256",
  "kind": "section",
  "number": "256",
  "heading": "Meaning of “individual learning account training”",
  "text": "In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—\n(a) regulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), or\n(b) regulations under section 1 of the Education and Training (Scotland) Act 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/256",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}