Taxes Consolidation Act 1997 section 474

Relief for fees paid to private colleges for full-time third level education

Section 474 provided income tax relief at the standard rate for tuition fees paid to approved private colleges for full-time undergraduate courses, before being repealed by Finance Act 2001 with effect from 6 April 2001.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.