Explanatory note
(This note is not part of the Order)
This Order makes provision for the treatment for the purposes of Part I of the Social Security Contributions and Benefits Acts 1992 (c. 4) and the subordinate legislation specified in the Schedule to the Order of—
a person using facilities provided under the Training for Work Scottish Enterprise programme or the Training for Work Highlands and Islands Enterprise programme; and
a payment made to such person in connection with his use of such facilities.
Such person if he receives or is eligible for an allowance paid directly or indirectly by the Secretary of State in connection with his use of such facilities is to be treated (save where he is entitled to receive payment by way of remuneration from his employer in connection with his use of facilities) as not being employed but as participating in arrangements for training under section 2(3) of the Enterprise and New Towns (Scotland) Act 1990 and payments made to him in connection with his use of facilities are to be treated in the same manner as payments made in respect of training (article 3).
Where such person is entitled to receive payment by way of remuneration from his employer in connection with his use of facilities he is to be treated as employed and any such payment is to be treated as earnings (article 4).
The Training for Work (Scottish Enterprise and Highlands and Islands Enterprise Programmes) Order 1993 is revoked. That Order provided that any payments received by such a person were to be treated as payments made in respect of training.