{
  "url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993/regulation-2.json",
  "legislation": "uksi/1993/561",
  "legislation_title": "The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-amendment-regulations-1993",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992",
  "text": "The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992 are amended by—\n(a) the substitution in regulation 2(2) for “1944 to 1991” of “1944 to 1992”;\n(b) the substitution for paragraph 2 of Part III of the Schedule of—\n“Any institution within the higher education sector (within the meaning of section 91(5) of the Further and Higher Education Act 1992) other than a university.”;\n(c) the omission of paragraph 3 of Part III of the Schedule;\n(d) the substitution for paragraph 4 of Part III of the Schedule of—\n“Any institution of further or higher education (or both) maintained or assisted by a local education authority or in receipt of grant under regulations made under section 100(1)(b) of the Education Act 1944.”;\n(e) the substitution for paragraph 5 of Part III of the Schedule of—\n“Any institution within the further education sector (within the meaning of section 91(3) of the Further and Higher Education Act 1992).”; and\n(f) the omission of paragraphs 6 to 22 of Part III of the Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/42, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/561/regulation/2",
    "retrieved_at": "2026-10-29T14:02:50.118530+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."
}