Income Tax (Earnings and Pensions) Act 2003

256Meaning of “individual learning account training”
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In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—

(a)regulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), or

(b)regulations under section 1 of the Education and Training (Scotland) Act 2000.