Part IIINCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
I1 CHAPTER I GENERAL
Vocational training
F133 Section 32: supplementary.
1
The Board may by regulations—
a
provide that a claim under section 32(2) or (5)(b) above shall be made in such form and manner, shall be made at such time, and shall be accompanied by such documents, as may be prescribed;
F2aa
make provision for and with respect to appeals against a decision of an officer of the Board or the Board with respect to a claim under section 32(5)(b) above;
b
make provision, in relation to payments in respect of which a person is entitled to relief under section 32 above, for persons who provide vocational training courses to give, in such circumstances as may be prescribed, certificates of payment in such form as may be prescribed to such persons as may be prescribed;
c
provide that a person who provides (or has at any time provided) training courses which are (or were) qualifying courses of vocational training for the purposes of section 32 above shall comply with any notice which is served on him by the Board and which requires him within a prescribed period to make available for the Board’s inspection documents (of a prescribed kind) relating to such courses;
d
provide that persons of such description as may be prescribed shall, within a prescribed period of being required to do so by the Board, furnish to the Board information (of a prescribed kind) about training courses which are qualifying courses of vocational training for the purposes of section 32 above;
e
make provision generally as to administration in connection with section 32 above.
F92
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3
The following provisions of the M1Taxes Management Act 1970, namely—
F3a
section 29(1)(c) (excessive relief) as it has effect apart from section 29(2) to (10) of that Act;
b
section 30 (tax repaid in error etc.) F4apart from subsection (1B),
c
F5section 86 (interest), and
d
section 95 (incorrect return or accounts),
F6shall apply in relation to an amount which is paid to any person by the Board as an amount recoverable by virtue of section 32(5)(b) above but to which that person is not entitled as if it were income tax which ought not to have been repaid and, where that amount was claimed by that person, as if it had been repaid as respects a chargeable period as a relief which was not due.
C1F73A
In the application of section 86 of the Taxes Management Act 1970 by virtue of subsection (3) above in relation to sums due and payable by virtue of an assessment made under section 29(1)(c) or 30 of that Act, as applied by that subsection, the relevant date—
a
in a case where the person falling within section 32(5) above has made any interim claim, within the meaning of regulations made under subsection (1) above, as respects some part of the year of assessment for which the assessment is made, is 1st January in that year of assessment; and
b
in any other case, is the later of the following dates, that is to say—
i
1st January in the year of assessment for which the assessment is made; or
ii
the date of the making of the payment by the Board which gives rise to the assessment.
4
In sections F8. . . 257D(8) and 265(3) of the Taxes Act 1988, after paragraph (d) there shall be inserted
, or
e
on account of any payments to which section 32(4) of the Finance Act 1991 applies.
5
In subsection (1) above, “prescribed means prescribed by or, in relation to form, under the regulations.
Chapter I partly in force at 4.5.1988 due to retrospective effect of s. 74(5)