# The Vocational Training (Tax Relief) Regulations 1992, Regulation 13: Keeping of records by training providers


A training provider shall at all times keep sufficient records in respect of qualifying courses of vocational training which he has provided, or is providing, to enable the requirements of this regulation to be satisfied; and in particular, but without prejudice to the generality of the foregoing, a copy of every notice of entitlement to relief at source shall be preserved by the training provider so as to be available for inspection under this regulation for a period of three years after the end of the year in which the relevant payment was made.

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Source: https://www.legislation.gov.uk/uksi/1992/746/regulation/13 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.