Explanatory note

These Regulations amend the Vocational Training (Tax Relief) Regulations 1992 (S.I. 1992/746) (“the principal Regulations”).

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

Regulation 3 substitutes new definitions of the expressions “training payment” and “training provider” in regulation 2 of the principal Regulations.

Regulation 4 amends regulation 3(2) of the principal Regulations so as to add another requirement before relief under section 32(2) of the Finance Act 1991 may be given at source, namely that an individual must make a training payment (as defined).

Regulation 5 makes an amendment of a drafting nature to regulations 8(3) and 10(3) of the principal Regulations.

Regulation 6 inserts a new regulation 11A in the principal Regulations. The new regulation makes provision with respect to appeals against the Board’s decision on an annual claim.

Regulation 7 substitutes regulation 13 of the principal Regulations and makes new provision with respect to the period for which records required for the purposes of the principal Regulations are to be retained.

Regultion 8 makes an amendment to regulation 14 to take account of the new definition of the expression “training provider”.