# The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993, Regulation 2


In the Vocational Training (Tax Relief) Regulations 1992, 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,”.

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Source: https://www.legislation.gov.uk/uksi/1993/3118/regulation/2 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-amendment-no-2-regulations-1993/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.