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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. Individual learning account training
  2. Meaning of “individual learning account training”

Section 256 | Meaning of “individual learning account training”

From legislation.gov.uk

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.

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