3 Amendments to the principal Regulations
1 Regulation 3 shall be amended as follows.
2 For paragraph (2) there shall be substituted the following paragraph—

“2 Relief shall be given at source in any case where the training provider is resident in the United Kingdom, but subject—
(a) in a case where the qualifying course of vocational training is such a course by virtue either of paragraph (a) of subsection (10) of section 32, or of both paragraphs (a) and (b) of subsection (10) of section 32, to the conditions specified in paragraph (3); and
Section 32(10) was substituted by section 144(3) of the Finance Act 1996 (c. 8).
(b) in a case where the qualifying course of vocational training is such a course by virtue only of paragraph (b) of subsection (10) of section 32, to the conditions specified in paragraph (4).”

3 After paragraph (3) there shall be inserted the following paragraph—

“4 The conditions specified in this paragraph are that the individual making the training payment—
(a) has given a notice of entitlement to relief at source to the training provider, providing the information and certificate specified in paragraphs (2) and (3) of regulation 4A, and
(b) is resident in the United Kingdom at the time of making the training payment or is at that time performing duties which are treated by virtue of section 132(4)(a) of the Taxes Act as performed in the United Kingdom.”