{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/regulation-2",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In the Vocational Training (Tax Relief) Regulations 1992, in regulation 4(4), after sub-paragraph (c) there shall be inserted—\n“(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,\n(cb) he has undertaken, or is undertaking, the course neither wholly nor mainly for recreational purposes or as a leisure activity,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/746, amended by S.I. 1993/1082."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3118/regulation/2",
    "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."
}