# The Vocational Training (Tax Relief) Regulations 1992, Regulation 5: Refunds of training payments and awards of prizes


(1) This regulation applies where—
(a) the training payment or any part of it is refunded by the training provider, or
(b) any prize, award or other payment is given to the individual by the training provider by virtue merely of the qualifying course of vocational training being undertaken, completed or completed successfully by the individual.
(2) Where this regulation applies the training provider shall, within 90 days of paying that sum, repay to the Board any amount which he had recovered from the Board on a claim under subsection (5)(b) of section 32 in respect of any sum mentioned in paragraph (1) above.

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Source: https://www.legislation.gov.uk/uksi/1992/746/regulation/5 (the official version)
Page: https://openlegislation.uk/vocational-training-tax-relief-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.