Amendments to the principal Regulations
4. After regulation 4 there shall be inserted the following regulation—
“Alternative notice of entitlement to relief at source
4A—(1) A notice of entitlement to relief at source shall be given by the individual making the training payment, and shall provide the information specified in paragraph (2) and the certificate specified in paragraph (3).
(2) The information specified in this paragraph is—
(a)the surname, first name, initials and title of the individual making the training payment,
(b)his address including postcode,
(c)whether he presently pays income tax,
(d)if he has one, his national insurance number,
(e)the name of the training provider,
(f)the title of the qualifying course of vocational training being undertaken by the individual making the training payment,
(g)the date the training payment was made,
(h)the amount of that training payment, and
(i)the amount deducted and retained out of that training payment by the individual in accordance with subsection (4) of section 32.
(3) The certificate specified in this paragraph is a certificate by the individual who has made the training payment that—
(a)to the best of his knowledge and belief all information provided in the notice is true,
(b)he was resident in the United Kingdom at the time of making the training payment, or was at that time performing duties which were treated by virtue of section 132(4)(a) of the Taxes Act as performed in the United Kingdom,
(c)the training payment was made in connection with his own training,
(d)at the time the training payment was made, he had attained the age of thirty,
(e)he has undertaken, or is undertaking, the course neither wholly nor mainly for recreational purposes or as a leisure activity,
(f)at the time the training payment was made, he had not received in relation to the course, and was not entitled to receive in relation to it, any public financial assistance of a description specified in the Treasury Regulations,
(g)he has not received and, to the best of his knowledge and belief, is not entitled to claim, any other relief or deduction in respect of the training payment under any other provision of the Income Tax Acts, and
(h)he has deducted and retained out of the training payment an amount equal to income tax on it at the basic rate for the year in which it was made.
(4) The certificate specified in paragraph (3) shall be signed and dated by the individual making the training payment.”