Regulation 2 Amendment of the Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992

the substitution in regulation 2(2) for “1944 to 1991” of “1944 to 1992”;

the substitution for paragraph 2 of Part III of the Schedule of—

• “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.”;

the omission of paragraph 3 of Part III of the Schedule;

the substitution for paragraph 4 of Part III of the Schedule of—

• “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.”;

the substitution for paragraph 5 of Part III of the Schedule of—

• “Any institution within the further education sector (within the meaning of section 91(3) of the Further and Higher Education Act 1992).”; and

the omission of paragraphs 6 to 22 of Part III of the Schedule.