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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Individual learning account training

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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

Chapter 4 Exemptions: education and training
Crossheading Individual learning account training

Crossheading Individual learning account training

From legislation.gov.uk

Contents

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