{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/note",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/note.json",
  "legislation": "uksi/1993/3118",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulation)\nThese Regulations, which come into force on 1st January 1994, amend the Vocational Training (Tax Relief) Regulations 1992 (S.I.1992/746) by adding two additional requirements to the certificate to be given by the individual making the training payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3118/note",
    "retrieved_at": "2026-10-29T13:44:48.250401+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."
}