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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Individual learning account training

  • Section 255 Exemption for contributions to individual learning account training
  • Section 256 Meaning of “individual learning account training”
  • Section 257 Exception for non-deductible travel expenses
  • Section 258 Exception where provision for excluded purposes
  • Section 259 Exception where unrelated assets are provided
  • Section 260 Exception where training not generally available to staff
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 4 Exemptions: education and training

Crossheading Individual learning account training

From legislation.gov.uk

Contents

  1. Section 255 Exemption for contributions to individual learning account training
  2. Section 256 Meaning of “individual learning account training”
  3. Section 257 Exception for non-deductible travel expenses
  4. Section 258 Exception where provision for excluded purposes
  5. Section 259 Exception where unrelated assets are provided
  6. Section 260 Exception where training not generally available to staff
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