Article 2 Value Added Tax Act 1994

(1)

The Value Added Tax Act 1994^f1 is amended as follows.

(2)

In item 5A^f2 of Group 6 (education) in Part 2 (the groups) of Schedule 9 (exemptions), for paragraph (c), substitute—

“(c)

the Welsh Ministers under section 92, 97, or 103(1) of the Tertiary Education and Research (Wales) Act 2022^f3, or

(d)

the Commission for Tertiary Education and Research under section 97, 101, 103(1) or (2), or 104(1)(a)^f4 of that Act.”

Annotations

Footnotes

f1: 1994 c. 23.
f2: Item 5A was inserted by the Learning and Skills Act 2000 (c. 21), Schedule 9, paragraph 47(3); and amended by S.I. 2005/3238 and 2010/1080; there are other amending instruments but none is relevant.
f3: 2022 asc 1.
f4: Section 104 of that Act is partially in force by virtue of S.I. 2023/919, article 3(kk).