Tax relief on training costs for a director where the director is not taking a salary

This is a scenario presented by a subcontractor who currently offers bookkeeping services as a sole trader. He's looking to form a company which will invoice for bookkeeping services with a projected income of say £10K over the year. The director will not take a salary or draw dividends at the moment but is looking to put through ACCA training costs of around £5K as an expense to the company.

Would this arrangement  be treated as a benefit on the director personally and would it qualify for tax relief?