59 Phasing out of vocational training relief
Finance Act 1999 (1999 c 16) | Legislation

59  Phasing out of vocational training relief

(1)     For subsection (2) of section 32 of the Finance Act 1991 (vocational training relief) there shall be substituted—

“(2)     The individual shall be entitled to relief under this subsection in respect of the payment for the year of assessment in which it is made; but relief under this subsection shall be given only on a claim made for the purpose, except where subsections (3) to (5) below apply.

(2A)     Where an individual is entitled to relief under subsection (2) above in respect of any

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