The Vocational Training (Tax Relief) Regulations 1992
These Regulations, made under sections 32(3) and 33 of the Finance Act 1991, specify the cases in which, and the conditions subject to which, tax relief for payments in respect of qualifying courses of vocational training is to be given by deduction from such payments of amounts equal to income tax at the basic rate on them (“relief at source”). The Regulations also provide the machinery by which the training providers receiving the payments from which amounts have been deducted can recover those amounts from the Board by making claims; and provide for the inspection of records kept by training providers and for training providers to furnish information.