{
  "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992",
  "json_url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992.json",
  "id": "uksi/1992/746",
  "title": "The Vocational Training (Tax Relief) Regulations 1992",
  "short_title": "Vocational Training (Tax Relief) 1992",
  "long_title": "These Regulations, made under sections 32(3) and 33 of the Finance Act 1991, specify the cases in which, and the conditions subject to which, tax relief for payments in respect of qualifying courses of vocational training is to be given by deduction from such payments of amounts equal to income tax at the basic rate on them (“relief at source”). The Regulations also provide the machinery by which the training providers receiving the payments from which amounts have been deducted can recover those amounts from the Board by making claims; and provide for the inspection of records kept by training providers and for training providers to furnish information.",
  "citation": "S.I. 1992/746",
  "type": "uksi",
  "year": "1992",
  "number": "746",
  "version": "current",
  "date": "1992-03-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 13,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Cases and conditions for relief at source",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notice of entitlement to relief at source",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Refunds of training payments and awards of prizes",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Claims by training providers — introductory",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-6",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Payments by the Board under claims",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Interim claims in advance",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Supplementary statements and claims",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Interim claims in arrear",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Annual claims",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Inspection of records kept",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-12",
      "extent": null,
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    },
    {
      "path": "regulation/13",
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      "heading": "Keeping of records by training providers",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Provision of information to the Board",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg.6(7)",
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      "affecting_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1993",
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      "type": "substituted",
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      "affecting_title": "The Vocational Training (Tax Relief) (Amendment) Regulations 1993",
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      "affecting_title": "The Vocational Training (Tax Relief) (Amendment No. 2) Regulations 1993",
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    },
    {
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  ],
  "made_under": [
    {
      "id": "ukpga/1991/31",
      "title": "Finance Act 1991",
      "url": "https://openlegislation.uk/finance-act-1991",
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    }
  ],
  "changes_made_to": 13,
  "changes_made_to_url": "https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/746",
    "retrieved_at": "2026-10-29T14:24:41.558175+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."
}