# Income Tax (Earnings and Pensions) Act 2003, Section 256: Meaning of “individual learning account training”


In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—
(a) regulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), or
(b) regulations under section 1 of the Education and Training (Scotland) Act 2000.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/256 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.