UK Statutory Instrument SI 1992/746 United Kingdom

The Vocational Training (Tax Relief) Regulations 1992

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader3 Any Person2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Notice of entitlement to relief at source Regulated
  • Individuals claiming tax relief on training must provide a signed certificate with their detailsTrader
s.005 Refunds of training payments and awards of prizes Regulated
  • Training providers must repay HMRC within 90 days of refunding a training payment or awarding a prizeAny Person
s.009 Supplementary statements and claims Regulated
  • Submit a supplementary statement to HMRC within 4 months of an interim claimTrader
s.011 Annual claims Regulated
  • Submit annual claims for training tax relief within time limits and repay overpaymentsTrader
s.013 Keeping of records by training providers Regulated
  • Keep sufficient records of qualifying vocational training courses and preserve notices of entitlement for 3 yearsAny Person
9 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Cases and conditions for relief at source
s.006 Claims by training providers — introductory
s.007 Payments by the Board under claims
s.008 Interim claims in advance
s.010 Interim claims in arrear
s.012 Inspection of records kept
s.014 Provision of information to the Board

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.