# The Social Security (Contributions) Regulations 2001, Paragraph 3: Education and training funded by employers


A payment in respect of expenditure which, by virtue of section 255 of ITEPA 2003 (exemption for contributions to individual learning account training), is not to be taken as general earnings of the office or employment in connection with which it is provided.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VII/paragraph/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.