Individual Learning Accounts (Separate Employers Under the Crown) Regulations 2000
| Jurisdiction | UK Non-devolved |
| Citation | SI 2000/2076 |
| Year | 2000 |
2000 No. 2076
INCOME TAX
The Individual Learning Accounts (Separate Employers Under the Crown) Regulations 2000
Made 28th July 2000
Laid before the House of Commons 31th July 2000
Coming into force 21th August 2000
The Treasury, in exercise of the powers conferred on them by section 200G(3) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations:
1. These Regulations may be cited as the Individual Learning Accounts (Separate Employers under the Crown) Regulations 2000 and shall come into force on 21st August 2000.
2.—(1) For the purposes of section 200G of the Income and Corporation Taxes Act 1988, Crown servants mentioned in paragraphs (2) and (3) shall be treated as holding office or employment in accordance with those paragraphs.
(2) Any Crown servant who is in—
(a)
(a) employment under or for the purposes of a Government department,
(b)
(b) service as a member of staff of the Scottish Administration, or holds an office in that Administration which is not a ministerial office,
(c)
(c) service as a member of the staff of the National Assembly for Wales,
(d)
(d) employment under or for the purposes of a Northern Ireland department, or
(e)
(e) service as a member of staff of the Northern Ireland Assembly,
shall be treated as holding office or employment under the organisation concerned.
(3) Service as a member of—
(a)
(a) the Royal Navy and Royal Marines,
(b)
(b) the Military Forces of the Crown, or
(c)
(c) the Regular Air Force,
shall be treated as employment of the organisation concerned (and each of those organisations shall be treated as an entity for the purposes of these Regulations).
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
28th July 2000
(This note is not part of the Regulations)
Section 58 of the Finance Act 2000 inserts sections 200E to 200J in the Income and Corporation Taxes Act 1988. Those sections exempt employees from income tax on contributions which an employer makes to the cost of an employee’s learning under individual learning accounts (established under the Learning and Skills Act 2000 (c. 21)and the equivalent legislation in Scotland, the Education and Training (Scotland) Act 2000). The inserted section 200G (“ section 200G”) makes the exemption conditional on the contribution having been made under...
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