Paragraph 22

(1)

This paragraph applies if, without the modifications to section 588 of ICTA (training courses for employees) made by this Act—

(a)

section 588(5) of ICTA would operate in relation to an employee by virtue of paragraph (a) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003 (savings in relation to tax years before 2003-04),

(b)

section 588(5) of ICTA would operate in relation to an employer by virtue of paragraph (b) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003, or

(c)

section 588(6) and (7) of ICTA would operate in relation to an employer by virtue of paragraph 37 of Schedule 7 to ITEPA 2003.

(2)

Those modifications do not apply in relation to—

(a)

the operation of section 588(5) of ICTA in relation to the employee as mentioned in sub-paragraph (1)(a),

(b)

the operation of section 588(5) of ICTA in relation to the employer as mentioned in sub-paragraph (1)(b), and

(c)

the operation of section 588(6) and (7) of ICTA in relation to the employer as mentioned in sub-paragraph (1)(c).