There are a variety of bodies established to assist, support and train businesses. The nature of these bodies and their activities is described below along with the tax treatment of sums that a trader may pay to or receive from such bodies. This chapter covers:
| BIM47601 | Development councils etc. |
| BIM47605 | Industrial training boards |
| BIM47610 | LEAs, Learning & Skills Council, TECs, LECs, BLOs, and URCs |
| BIM47615 | British Standards Institute quality systems |
