255 Exemption for contributions to individual learning account training
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Individual learning account training

255  Exemption for contributions to individual learning account training

(1)     No liability to income tax in respect of income from a current or former employment arises by virtue of—

(a)     the provision to a person within subsection (2) (“the employee”) of individual learning account training that is given by a person who is

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