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Paragraph 3 The Taxes (Relief for Gifts)(Designated Educational Establishments) Regulations 1992I1

England and Wales

(1)

The Taxes (Relief for Gifts)(Designated Educational Establishments) Regulations 1992f1 are amended as follows.

(2)

In regulation 2—

(a)

in paragraph (1), after the definition of “charity” insert—

  • ““the Education Acts” has the meaning given in section 578 of the Education Act 1996;”; and

(b)

in paragraph (2), omit “1944 to 1992”.

(3)

In the Schedule—

(a)

in Part 1 (schools: England and Wales), for paragraph 4 substitute—

“4.

Any independent school, or any alternative provision Academy that is not an independent school, that—

(a)

is on the register of independent schools in England; and

(b)

is conducted by an educational charity.”; and

(b)

in Part 3 (establishments of further and higher education: England and Wales), after paragraph 5 insert—

“5A.

Any 16 to 19 Academy.”.

Annotations

Commencement

I1

Sch. para. 3 in force at 1.5.2012, see art. 1(b)

Footnotes

f1

S.I. 1992/42, amended by S.I. 1993/561; there are other amending instruments but none is relevant.