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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Work-related training

  • Section 250 Exemption of work-related training provision
  • Section 251 Meaning of “work-related training”
  • Section 252 Exception for non-deductible travel expenses
  • Section 253 Exception where provision for excluded purposes
  • Section 254 Exception where unrelated assets are provided
  1. Work-related training
  2. Meaning of “work-related training”

Section 251 | Meaning of “work-related training”

From legislation.gov.uk

(1)In this Chapter “work-related training”, in relation to an employee, means a training course or other activity designed to impart, instil, improve or reinforce any knowledge, skills or personal qualities which—

(a)are likely to prove useful to the employee when performing the duties of the employment or a related employment, or

(b)will qualify or better qualify the employee—

(i)to perform those duties, or

(ii)to participate in any charitable or voluntary activities that are available to be performed in association with the employment or a related employment.

(2)For this purpose “related employment”, in relation to an employee, means another employment with the same employer, or with a person connected with the employer, which the employee—

(a)is to hold,

(b)has a serious opportunity of holding, or

(c)can realistically expect to have a serious opportunity of holding in due course.

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