{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993/note",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993/note.json",
  "legislation": "uksi/1993/1082",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1082/note",
    "retrieved_at": "2026-10-29T13:58:10.063802+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."
}