# The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019, Regulation 5: Value Added Tax Act 1994


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), ”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111186572/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-higher-education-and-research-act-2017-further-implementation-etc-regulations-2019/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.