311 Retraining courses
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

311  Retraining courses

(1)     No liability to income tax arises in respect of the payment or reimbursement of retraining course expenses by a person (“the employer”) if the course conditions, the employment conditions and, in the case of travel expenses, the conditions in subsection (5) are met.

(2)     In subsection (1) “retraining course expenses” means—

(a)     fees for the attendance of another person (“the employee”) at a training course,

(b)     travelling expenses incurred in connection with it,

(c)     fees for an examination taken during or at the end of it, or

(d)     the cost of any books which are essential for

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