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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Vocational Training (Tax Relief) (Amendment) Regulations 1993 No. 1082 URL: http://www.bailii.org/uk/legis/num_reg/1993/uksi_19931082_en.html |
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Statutory Instruments
INCOME TAX
Made
7th April 1993
Laid before the House of Commons
16th April 1993
Coming into force
7th May 1993
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 33(1) and (5) of the Finance Act 1991(1), hereby make the following Regulations:
1. These Regulations may be cited as the Vocational Training (Tax Relief) (Amendment) Regulations 1993 and shall come into force on 7th May 1993.
2. In regulation 6(7) of the Vocational Training (Tax Relief) Regulations 1992(2)-�
(a)for sub-paragraph (c) there shall be substituted-�
"(c)is appointed by the Audit Commission or, in Scotland, the Commission for Local Authority Accounts in Scotland or, in Northern Ireland, the Northern Ireland Audit Office, for the purpose of auditing the local authority accounts or, in Northern Ireland, the accounts of an Education and Library Board, relating to the training provider,";
(b)after the words "employee of the local authority" there shall be inserted the words "or Education and Library Board".
L. J. H. Beighton
C. W. Corlett
Two of the Commissioners of Inland Revenue
7th April 1993
(This note is not part of the Regulations)
These Regulations, which come into force on 7th May 1993, amend the Vocational Training (Tax Relief) Regulations 1992 (S.I. 1992/746) by extending the definition of "approved auditor" in regulation 6 of those Regulations so as to include auditors appointed by bodies in Scotland or Northern Ireland for the purpose of auditing accounts relating to a provider of vocational training.
S.I. 1992/746.
