Explanatory note

These Regulations amend the Vocational Training (Tax Relief) Regulations 1992 (S.I. 1992/746) (“the principal Regulations”) following legislative changes made by the Finance Act 1996. They also make amendments of a drafting nature to the principal Regulations.

Regulation 1 provides for citation and commencement and regulation 2 for interpretation.

Regulations 3 and 4 make amendments to the principal Regulations following legislative changes made by the Finance Act 1996. Those changes provide that vocational training relief shall also be available in respect of certain courses of training where the individual has attained the age of thirty. Regulation 3 accordingly amends regulation 3 of the principal Regulations to extend the cases and conditions under which relief at source may be given; and regulation 4 inserts a new regulation 4A in the principal Regulations prescribing a new form of notice of entitlement to relief at source.

Regulation 5 makes amendments of a drafting nature to regulation 13 of the principal Regulations.