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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 7th May 1993, amend the Vocational Training (Tax Relief) Regulations 1992 (S.I. 1992/746) by extending the definition of “approved auditor” in regulation 6 of those Regulations so as to include auditors appointed by bodies in Scotland or Northern Ireland for the purpose of auditing accounts relating to a provider of vocational training.