Part 4

Employment income: exemptions
Chapter 4

Exemptions: education and training

Individual learning account training

Meaning of “individual learning account training”
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In this Chapter “individual learning account training” means training or education of a kind that qualifies for grants authorised by—
a
regulations under section 108 or 109 of the Learning and Skills Act 2000 (c. 21), or
b
regulations under section 1 of the Education and Training (Scotland) Act 2000.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)