SCHEDULES
SCHEDULE 2Transitionals and savings
Part 21Other provisions
Training courses for employees
137
1
This paragraph applies if, without the repeal by this Act of section 588 of ICTA (training courses for employees)—
a
section 588(5) of ICTA would operate in relation to an employee by virtue of paragraph (a) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003 (savings in relation to tax years before 2003-04),
b
section 588(5) of ICTA would operate in relation to an employer by virtue of paragraph (b) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003, or
c
section 588(6) F2... of ICTA would operate in relation to an employer by virtue of paragraph 37 of Schedule 7 to ITEPA 2003.
2
That repeal does not apply in relation to—
a
the operation of section 588(5) of ICTA in relation to the employee as mentioned in sub-paragraph (1)(a),
b
the operation of section 588(5) of ICTA in relation to the employer as mentioned in sub-paragraph (1)(b), or
c
the operation of section 588(6) F1... of ICTA in relation to the employer as mentioned in sub-paragraph (1)(c).