Related Commentary  

75(1)  This section applies if–

(a)an employer's liability to tax for a tax year is determined on the assumption that a deduction for expenditure is allowed under section 74, and

(b)the deduction would not otherwise have been allowed.

75(2)  If, subsequently–

(a)the condition in section 311(4)(a) of ITEPA 2003 is not met because of the employee's failure to begin the course within the period of one year after ceasing to be employed, or

(b)the condition in section 311(4)(b) of ITEPA 2003 is not met because of the employee's continued employment or re-employment,

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