{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/regulation-7",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997/regulation-7.json",
  "legislation": "uksi/1997/661",
  "legislation_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/vocational-training-tax-relief-amendment-regulations-1997",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "For regulation 13 there shall be substituted—\n“Keeping of records by training providers\n13 (1) A training provider shall keep sufficient records in respect of qualifying courses of vocational training in respect of which training payments have been made to him to enable the requirements of these Regulations to be satisfied.\n(2) Without prejudice to the generality of paragraph (1), the training provider shall keep every notice of entitlement to relief at source.\n(3) A training provider shall keep the records referred to in paragraphs (1) and (2) so as to be available for inspection under these Regulations—\n(a) for a period of three years after the end of the year in which the relevant training payment was made, or\n(b) for a period of two years after the end of the year in which the annual claim relating to the relevant training payment was made,\nwhichever period is the later to expire.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 13 was amended by regulation 5 of S.I. 1996/1185."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/661/regulation/7",
    "retrieved_at": "2026-10-29T12:22:43.796348+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."
}