Section 251 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “work-related training”

Meaning of “work-related training” 251 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.