Part 21 Other Provisions
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 21 Other Provisions

Training courses for employees

137

(1)     This paragraph applies if, without the repeal by this Act of section 588 of ICTA (training courses for employees)—

(a)     section 588(5) of ICTA would operate in relation to an employee by virtue of paragraph (a) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003 (savings in relation to tax years before 2003–04),

(b)     section 588(5) of ICTA would operate in relation to an employer by virtue of paragraph (b) of that provision and paragraph 37 of Schedule 7 to ITEPA 2003, or

(c)     section 588(6) . . . of ICTA would operate in relation to an employer by virtue of paragraph 37 of Schedule 7 to ITEPA 2003.

(2)     That repeal does not apply in relation to—

(a)     the operation of section 588(5) of ICTA in relation to the employee as mentioned in sub-paragraph (1)(a),

(b)     the operation of section 588(5) of ICTA in relation to the employer as mentioned in sub-paragraph (1)(b), or

(c)     the operation of section 588(6) . . . of ICTA in relation to the employer as mentioned in sub-paragraph (1)(c).

138

In the Table in section 98 of TMA 1970 (special returns etc)—

(a)

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