Section 260 — Income Tax (Earnings and Pensions) Act 2003: Exception where training not generally available to staff

Exception where training not generally available to staff 260 1 Section 255(1) only applies if any expenditure involved in making the provision, the payment or the reimbursement is incurred in giving effect to existing arrangements providing—

a for the person incurring it to contribute to costs arising from the undertaking of individual learning account training by the employer’s employees or former employees, and b for such contributions to be generally available, on similar terms, to the employer’s employees at that time.

2 In subsection (1) “ existing arrangements ” means arrangements in place when the agreement to incur the expenditure was made.

3 The Treasury may by regulations make provision specifying the persons or other entities under whom Crown servants are to be treated for the purposes of this section as holding employment.

4 Such regulations may—

a treat a description of Crown servants (or two or more such descriptions taken together) as an entity for the purposes of the regulations, and b make different provision for different descriptions of Crown servants.

5 In this section “ Crown servant ” means a person holding an employment under the Crown.