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Paragraph 14 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 71 of the Income Tax (Trading and Other Income) Act 2005 (educational establishments for the purposes of section 70), in subsection (1), omit the “or” after paragraph (c) and after paragraph (d) insert

“, or

(e)

a 16 to 19 Academy.”

Annotations

Commencement

I1

Sch. 13 para. 14 in force at 1.4.2012 by S.I. 2012/924, art. 2