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Paragraph 66 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In Schedule 9 to the Value Added Tax Act 1994, in Part 2 (groups of goods and services the supply of which is exempt from VAT), group 6 (education) is amended as follows.

(2)

In item 5B—

(a)

after paragraph (b) insert—

“(ba)

aged 19 or over and for whom an EHC plan is maintained,”, and

(b)

in paragraph (d), after “paragraph” insert “ (ba) or ”.

(3)

in note (5B), after “item (5B),” insert “ “EHC plan” and ” and for “has the same meaning” substitute “ have the same meanings ”.

Annotations

Commencement

I1

Sch. 3 para. 66 in force at 1.9.2014 by S.I. 2014/889, art. 7(a)