The Vocational Training (Public Financial Assistance and Disentitlement to Tax Relief) Regulations 1992
These Regulations, made under section 32 of the Finance Act 1991, (“section 32”) contain provisions supplementary to those in section 32 which make provision for tax relief for payments in respect of qualifying courses of vocational training to be given by deduction from such payments of amounts equal to income tax at the basic rate on them (“relief at source”). They specify the types of public financial assistance that will preclude the giving of relief under section 32(2). They also make provision for an individual making a payment in respect of a course of vocational training to have his entitlement to tax relief on that payment removed in certain circumstances, for the circumstances in which tax for which relief has been given at source may be recovered from the training provider to whom the payment was made, and for the adaptation of section 30 of the Taxes Management Act 1970 in order to secure that recovery by way of assessment.