{
  "url": "https://openlegislation.uk/children-and-families-act-2014/schedule-3/paragraph-66",
  "json_url": "https://openlegislation.uk/children-and-families-act-2014/schedule-3/paragraph-66.json",
  "legislation": "ukpga/2014/6",
  "legislation_title": "Children and Families Act 2014",
  "legislation_url": "https://openlegislation.uk/children-and-families-act-2014",
  "path": "schedule/3/paragraph/66",
  "kind": "paragraph",
  "number": "66",
  "heading": null,
  "text": "(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.\n(2) In item 5B—\n(a) after paragraph (b) insert—\n“(ba) aged 19 or over and for whom an EHC plan is maintained,”, and\n(b) in paragraph (d), after “paragraph” insert “ (ba) or ”.\n(3) in note (5B), after “item (5B),” insert “ “EHC plan” and ” and for “has the same meaning” substitute “ have the same meanings ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 66 in force at 1.9.2014 by S.I. 2014/889, art. 7(a)"
    }
  ],
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      "affecting_title": "Additional Learning Needs and Education Tribunal (Wales) Act 2018"
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/6/schedule/3/paragraph/66",
    "retrieved_at": "2026-10-31T10:30:52.883054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}