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StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 256 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “individual learning account training”

Text of the provision Official document

Meaning of “individual learning account training” 256 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.

Official source: legislation.gov.uk

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