[EIM05010] Employment income: retraining expenses paid by employer: conditions to be satisfied for exemption

Section 311 ITEPA 2003

To qualify for exemption under Section 311 ITEPA 2003 all the following conditions relating to the employee and the course must be satisfied.

The employee:

•must attend the course on a full-time or substantially full-time basis (The requirement that the course should be full time or substantially full time was removed with effect from 6 April 2005.)

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