# The Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026, Article 2: Value Added Tax Act 1994


(1) The Value Added Tax Act 1994 is amended as follows.
(2) In item 5A 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, or
(d) the Commission for Tertiary Education and Research under section 97, 101, 103(1) or (2), or 104(1)(a) of that Act.”

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348279023/article/2 (the official version)
Page: https://openlegislation.uk/draft-tertiary-education-and-research-wales-act-2022-consequential-amendments-order-2026/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.