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Income Tax (Earnings and Pensions) Act 2003

Section 260: Exception where training not generally available to staff

1055.This section sets out the requirement that individual learning account training be generally available to an employer’s staff or former staff. It derives from section 200G of ICTA.

1056.Subsection (1) limits the exemption to funding and other costs incurred under “existing arrangements” which cover the making of contributions to such funding and other costs of individual learning account training for employees generally.

1057.The section extends contributions made to “existing arrangements” to contributions made by a third party as well as an employer (or former employer).

1058.Subsection (2) defines “existing arrangements” so as to link the making of contributions to arrangements in place at the time the contributions are made, whether by the employer (or former employer) or by a third party. See Note 32 in Annex 2.

1059.Subsections (3) to (5) authorise the Treasury to make regulations to determine the employer of Crown servants for the purposes of this section.

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