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(1)This section applies for the purposes of Schedule E where any person (in this section, and sections 200F and 200G, called “the employer”) incurs expenditure—
(a)by making a payment to a person (“the provider”) in respect of the costs of any qualifying education or training provided by the provider to a fundable employee of the employer (in this section, and sections 200F and 200G, called “the employee”), or
(b)in paying or reimbursing any related costs.
(2)Subject to sections 200F to 200H, the emoluments of the employee from the office or employment shall not be taken to include—
(a)any amount in respect of that expenditure, or
(b)any amount in respect of the benefit of the education or training provided by means of that expenditure.
(3)In subsection (1) above “”, in relation to any qualifying education or training provided to the employee, means—
(a)any costs that are incidental to the employee’s undertaking the education or training and are incurred wholly and exclusively as a result of his doing so;
(b)any expenses incurred in connection with an assessment (whether by examination or otherwise) of what the employee has gained from the education or training; and
(c)the cost of obtaining for the employee any qualification, registration or award to which he has or may become entitled as a result of undertaking the education or training or of undergoing such an assessment.
(4)In this section “qualifying education or training” means education or training of a kind that qualifies for grants whose payment is authorised by—
(a)regulations under section 108 or 109 of the M1Learning and Skills Act 2000, or
(b)regulations under section 1 of the M2Education and Training (Scotland) Act 2000.
(5)For the purposes of this section, a person is a fundable employee of the employer if—
(a)he holds, or has at any time held, an office or employment under the employer, and
(b)he holds an account that qualifies under section 104 of the Learning and Skills Act 2000 or he is a party to qualifying arrangements.
(6)In subsection (5) above “qualifying arrangements” means arrangements which qualify under—
(a)section 105 or 106 of the Learning and Skills Act 2000, or
(b)section 2 of the Education and Training (Scotland) Act 2000.]
Textual Amendments
F1Ss. 200E-200H, 200J inserted (with application in accordance with s. 58(3) of the amending Act) by Finance Act 2000 (c. 17), s. 58(1)
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