Regulation 2

In the Vocational Training (Tax Relief) Regulations 1992^f1, in regulation 4(4), after sub-paragraph (c) there shall be inserted—

“(ca)

at the time the training payment was made, he had attained school-leaving age and, if under the age of nineteen, was not a person who was being provided with full-time education at a school,

(cb)

he has undertaken, or is undertaking, the course neither wholly nor mainly for recreational purposes or as a leisure activity,”.