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Income Tax (Trading and Other Income) Act 2005 section 22-23
Training courses for employees
Sections 22 and 23 of Schedule 2 provide transitional rules to preserve the tax treatment of employer-funded retraining courses that straddled the introduction of ITTOIA 2005, ensuring that earlier rules continue to apply where appropriate and that HMRC can still recover tax where retraining conditions are not met.
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