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The Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) (Amendment) Regulations 1993

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Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 7th May 1993, amend the Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) Regulations 1992 (S.I. 1992/734) (“the principal Regulations”).

The principal Regulations specify the types of public financial assistance which preclude the giving of tax relief under section 32 of the Finance Act 1991 (c. 31) for payments in respect of qualifying courses of vocational training. Two types of public financial assistance specified in the principal Regulations are “Employment Training” and “Employment Action” both of which were replaced as from 29th March 1993 by a new type known as “Training for Work”. These Regulations accordingly delete references in the principal Regulations to “Employment Training” and “Employment Action” and substitute references to “Training for Work”.

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