Sections 250 and 255 ITEPA 2003

Section 250 ITEPA 2003 provides a wider statutory exemption in connection with an employer's payment or reimbursement of expenditure on the provision of work-related training for employees. Prior to 6 April 1997, there were more restrictive rules.

The Individual Learning Account (ILA) scheme was introduced by the Learning and Skills Act 2000.

In England and Northern Ireland, the scheme was suspended on 7 December 2001.

In Wales, the scheme was closed in 2011.

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