Finance Act 1994

84 Relief for vocational training

(1) In subsection (1) of section 32 of the [1991 c. 31.] Finance Act 1991 (relief for vocational training), after paragraph (c) there shall be inserted the following paragraphs—

“(ca) the individual has attained school-leaving age and, if under the age of nineteen, is not a person who is being provided with full-time education at a school,

(cb) the individual undertakes the course neither wholly nor mainly for recreational purposes or as a leisure activity,”.

(2) In subsection (10) of that section, the words after paragraph (b) (which exclude from the qualifying courses those programmes of activity capable of counting towards a qualification at the highest defined level) shall be omitted.

(3) After subsection (10) of that section there shall be inserted the following subsection—

“(11) In this section—

• “school” means any institution at which full-time education is provided to persons at least some of whom are under school-leaving age; and

• “school-leaving age” means the age of sixteen.”

(4) This section has effect in relation to payments made on or after 1st January 1994.