Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 251: Meaning of “work-related training”
1014.This section defines “work-related training” for the purposes of the exemption. It derives from section 200B of ICTA.
1015.The definition covers both the objectives of the training and the employment (or related employment) to which the benefit of that training must be relevant.