Part IIINCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
I1CHAPTER I GENERAL
Vocational training
33 Section 32: supplementary.
1
The Board may by regulations—
a
provide that a claim under section 32(2) or (5)(b) above shall be made in such form and manner, shall be made at such time, and shall be accompanied by such documents, as may be prescribed;
b
make provision, in relation to payments in respect of which a person is entitled to relief under section 32 above, for persons who provide vocational training courses to give, in such circumstances as may be prescribed, certificates of payment in such form as may be prescribed to such persons as may be prescribed;
c
provide that a person who provides (or has at any time provided) training courses which are (or were) qualifying courses of vocational training for the purposes of section 32 above shall comply with any notice which is served on him by the Board and which requires him within a prescribed period to make available for the Board’s inspection documents (of a prescribed kind) relating to such courses;
d
provide that persons of such description as may be prescribed shall, within a prescribed period of being required to do so by the Board, furnish to the Board information (of a prescribed kind) about training courses which are qualifying courses of vocational training for the purposes of section 32 above;
e
make provision generally as to administration in connection with section 32 above.
2
The words “Regulations under section 33 of the Finance Act 1991
”
shall be added at the end of each column in the Table in section 98 of the M1Taxes Management Act 1970 (penalties for failure to furnish information etc.).
3
The following provisions of the M2Taxes Management Act 1970, namely—
a
section 29(3)(c) (excessive relief),
b
section 30 (tax repaid in error etc.),
c
section 88 (interest), and
d
section 95 (incorrect return or accounts),
shall apply in relation to the payment of an amount claimed under section 32(5)(b) above to which the claimant was not entitled as if it had been income tax repaid as a relief which was not due.
4
In sections F1. . . 257D(8) and 265(3) of the Taxes Act 1988, after paragraph (d) there shall be inserted
, or
e
on account of any payments to which section 32(4) of the Finance Act 1991 applies.
5
In subsection (1) above, “prescribed means prescribed by or, in relation to form, under the regulations.
Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)