260 Exception where training not generally available to staff
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

260  Exception where training not generally available to staff

(1)     Section 255(1) only applies if any expenditure involved in making the provision, the payment or the reimbursement is incurred in giving effect to existing arrangements providing—

(a)     for the person incurring it to contribute to costs

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