http://www.legislation.gov.uk/uksi/2000/2004/article/2/madeThe Finance Act 1999, Section 59(3)(b), (Appointed Day) Order 2000Income taxTaxKing's Printer of Acts of Parliament2011-07-04INCOME TAX Section 32 of the Finance Act 1991 gives relief for payments made by individuals resident in the United Kingdom in respect of a qualifying course of vocational training. Section 33 of that Act empowers the Revenue to make regulations in connection with section 32. 2 The day appointed for the purposes of section 59(2) and (3)(b) of the Finance Act 1999 is 1st September 2000.