250 Exemption of work-related training provision
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Chapter 4
Exemptions: Education and Training

Work-related training

250  Exemption of work-related training provision

(1)     No liability to income tax arises by virtue of—

(a)     the provision for an employee of work-related training or any benefit

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