The following is a reply from a revenue executive at Cardiff dated 20/05/06 quote:
" Tax relief for individuals on training costs are not normally allowable, the legislation governing this is at section 336 ITEPA 2003. The effect of this legislation is at EIM 32520 onwards.
What you have been told is with regard to training costs bourne by an employer. Details of this can be found in EIM 021210 onwards, EIM 01235 is particularly relevant.
I cannot give you any opinion on the eventual outcome of your finding a sponsor and the tax treatment of any reimbursement without knowing the specific details of that arrrangement."
www.hmrc.gov.uk