
1 
These Regulations may be cited as the Vocational Training (Tax Relief) (Amendment No.2) Regulations 1993 and shall come into force on 1st January 1994.
2 
In the Vocational Training (Tax Relief) Regulations 1992, in regulation 4(4), after sub-paragraph (c) there shall be inserted—“
(ca) at the time the training payment was made, he had attained school-leaving age and, if under the age of nineteen, was not a person who was being provided with full-time education at a school,
(cb) he has undertaken, or is undertaking, the course neither wholly nor mainly for recreational purposes or as a leisure activity,”.
L.J.H. Beighton
C.W. Corlett
Two of the Commissioners of Inland Revenue
10th December 1993