{
  "url": "https://openlegislation.uk/draft-further-education-bodies-insolvency-regulations-2018/regulation-35",
  "json_url": "https://openlegislation.uk/draft-further-education-bodies-insolvency-regulations-2018/regulation-35.json",
  "legislation": "ukdsi/2018/9780111172292",
  "legislation_title": "The Further Education Bodies (Insolvency) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-further-education-bodies-insolvency-regulations-2018",
  "path": "regulation/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Value Added Tax Act 1994",
  "text": "Section 26AA(8) of the Value Added Tax Act 1994 is to be read as if, after paragraph (s), there were inserted—\n“(t) an education administration order under Chapter 4 of Part 2 of the Technical and Further Education Act 2017 has been made in respect of that person and had not been set aside.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 26AA was inserted by S.I. 2017/495."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111172292/regulation/35",
    "retrieved_at": "2026-10-30T15:04:05.266179+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."
}