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IR35 and training
Responding to a written question concerning training costs and IR35, Dawn Primarolo said that employees who paid for their own training were not generally able to claim tax relief on the expense, and those affected by the 'service company' legislation (as Ms Primarolo preferred to call IR35) were in the same position.
The withdrawal of individual learning accounts has had the same effect on all those who qualified for them, and again, IR35 workers were no different.
(Source: Hansard, 14 November 2001, Vol 374, No 51, col 774W.)
