Regulation 3 Cases and conditions for relief at source

(1)

This regulation specifies the cases in which, and the conditions subject to which, relief under subsection (2) of section 32 shall be given at source, that is to say, in accordance with subsections (4) and (5) of that section.

(2)

Subject to the conditions specified in paragraph (3), relief shall be given at source in any case where the training provider is resident in the United Kingdom.

(3)

The conditions specified in this paragraph are—

(a)

that the training provider—

(i)

has provided the information specified in paragraph (2) of the notice of entitlement to relief at source specified in regulation 4, and

(ii)

has no reason to believe, at the time the training payment is made, that any of the information contained in the notice of entitlement is untrue, and

(b)

that the individual making the training payment—

(i)

has given a notice of entitlement to relief at source to the training provider, providing the information and certificate specified in paragraphs (3) and (4) of regulation 4, and

(ii)

is resident in the United Kingdom at the time of making the training payment or is at that time performing duties which are treated by virtue of section 132(4)(a) of the Taxes Act as performed in the United Kingdom.