{
  "url": "https://openlegislation.uk/draft-higher-education-and-research-act-2017-further-implementation-etc-regulations-2019/regulation-5",
  "json_url": "https://openlegislation.uk/draft-higher-education-and-research-act-2017-further-implementation-etc-regulations-2019/regulation-5.json",
  "legislation": "ukdsi/2019/9780111186572",
  "legislation_title": "The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-higher-education-and-research-act-2017-further-implementation-etc-regulations-2019",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Value Added Tax Act 1994",
  "text": "In Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Part 2 (the groups), in Group 6 (education), under the heading “Notes”, in note (1)(c)(i), after “section 91(5)”, insert “(za), ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Note (1)(c)(i) was amended by S.I. 2010/1080, Schedule 1, Part 2, paragraph 94."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111186572/regulation/5",
    "retrieved_at": "2026-10-30T14:59:54.398208+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."
}