Regulation 2 Interpretation

In these Regulations unless the context otherwise requires—

• “the Board” means the Commissioners of Inland Revenue;

• “section 32” means section 32 of the Financial Act 1991;

• “the Taxes Act” means the Income and Corporation Taxes Act 1988^f1;

• “training payment” means a payment made on or after 6th April 1992 by an individual to a training provider in respect of a qualifying course of vocational training in respect of an allowable expense;

• “training provider” means a person who on or after 6th April 1992—

  1. (a)

     provides (or has at any time on or after 6th April 1992 provided) training courses which are (or were) qualifying courses of vocational training, or

  2. (b)

     receives fees such as are mentioned in subsection (9) of section 32 in respect of a qualifying course of vocational training;

• “the Treasury Regulations” means the Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) Regulations 1992^f2;

• “year” means a year beginning with 6th April in any year and ending with 5th April in the following year.