{
  "url": "https://openlegislation.uk/draft-tertiary-education-and-research-wales-act-2022-consequential-amendments-order-2026/article-2",
  "json_url": "https://openlegislation.uk/draft-tertiary-education-and-research-wales-act-2022-consequential-amendments-order-2026/article-2.json",
  "legislation": "ukdsi/2026/9780348279023",
  "legislation_title": "The Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026",
  "legislation_url": "https://openlegislation.uk/draft-tertiary-education-and-research-wales-act-2022-consequential-amendments-order-2026",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) In item 5A of Group 6 (education) in Part 2 (the groups) of Schedule 9 (exemptions), for paragraph (c), substitute—\n“(c) the Welsh Ministers under section 92, 97, or 103(1) of the Tertiary Education and Research (Wales) Act 2022, or\n(d) the Commission for Tertiary Education and Research under section 97, 101, 103(1) or (2), or 104(1)(a) of that Act.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2022 asc 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 104 of that Act is partially in force by virtue of S.I. 2023/919, article 3(kk)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348279023/article/2",
    "retrieved_at": "2026-10-30T14:37:57.259868+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."
}