# The Vocational Training (Tax Relief) (Amendment) Regulations 1997, Regulation 3: Amendments to the principal Regulations


In regulation 2 for the definitions of “training payment” and “training provider” there shall be substituted the following definitions—
““training payment” means a payment made by an individual in respect of a qualifying course of vocational training—
(a) in respect of an allowable expense to a person who provides training courses which are qualifying courses of vocational training, or
(b) to a person who—
(i) receives fees for assessment purposes, or
(ii) receives fees payable in connection with the making, as a result of having undertaken the course, of any entry in an official register or any award, or
(iii) receives other fees such as are mentioned in subsection (9) of section 32 in respect of a qualifying course of vocational training provided in the United Kingdom;
“training provider” means a person to whom a training payment is made;”.

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Source: https://www.legislation.gov.uk/uksi/1997/661/regulation/3 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.