OpenLegislation

The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992

S.I. 1992/42 · Made 10 January 1992

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 10th January 1992

Laid before the House of Commons 14th January 1992

Coming into force 4th February 1992

In exercise of the powers conferred by section 84 of the Income and Corporation Taxes Act 1988f1 the Secretary of State for Education and Science, as respects England, the Secretary of State for Scotland, as respects Scotland, and the Secretary of State for Wales, as respects Wales, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1988 c. 1; section 84 in its present form was inserted by section 68 of the Finance Act 1991 (c. 31).

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. Schedule
  5. Part I: SCHOOLS: ENGLAND AND WALES
  6. 1Paragraph 1
  7. 2Paragraph 2
  8. 3Paragraph 3
  9. 4Paragraph 4
  10. 5Paragraph 5
  11. 6Paragraph 6
  12. 7Paragraph 7
  13. Part II: SCHOOLS: SCOTLAND
  14. Part III: ESTABLISHMENTS OF FURTHER AND HIGHER EDUACTION: ENGLAND AND WALES
  15. 8Paragraph 8
  16. 9Paragraph 9
  17. 10Paragraph 10
  18. 11Paragraph 11
  19. 12Paragraph 12
  20. 13Paragraph 13
  21. 14Paragraph 14
  22. 15Paragraph 15
  23. 16Paragraph 16
  24. 17Paragraph 17
  25. 18Paragraph 18
  26. 19Paragraph 19
  27. 20Paragraph 20
  28. 21Paragraph 21
  29. 22Paragraph 22
  30. 23Paragraph 23
  31. Part IV: ESTABLISHMENTS OF FURTHER AND HIGHER EDUCATION: SCOTLAND
  32. Explanatory note

1

These Regulations may be cited as the Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992 and shall come into force on 4th February 1992.

2

(1)

In these Regulations–

  • “charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988, and a charity is an educational charity if the charitable purposes for which it is established are exclusively educational purposes;

  • “the 1980 Act” means the Education (Scotland) Act 1980f1; and

  • “the 1989 Act” means the Self-Governing Schools etc (Scotland) Act 1989f2.

(2)

Expressions used in these Regulations in relation to educational establishments in England and Wales have the same meaning as in the Education Acts 1944 to 1991.

(3)

Expressions used in the seRegulations in relation to educational establishments in Scotland have the same meaning as in the 1980 Act or the 1989 Act.

3

The educational establishments and categories of educational establishments specified in the Schedule to these Regulations are hereby designated for the purposes of section 84 of the Income and Corporation Taxes Act 1988.

1

Any school maintained by a local education authority.

2

Any grant-maintained school.

3

Any special school not maintained by a local education authority.

4

Any independent school registered pursuant to section 70 of the Education Act 1944f1 which is conducted by an educational charity.

5

Any school maintained by the Service Children’s Education Authority.

6

The European School established under Article 1 of the Statute of the European Schoolf1, any school designated as a European School under Article 1 of the Protocol to that Statute and the European School established under article 1 of the Supplementary Protocolf2 to that Statute.

7

Any nursery school recognised by the Secretary of State for the purpose of receiving grant under regulation 5 of the Direct Grant Schools Regulations 1959f1.

8

Cambridge Institute of Education.

9

National Sea Training Trust, Gravesend.

10

College of the Sea, London S.E.1.

11

The City Literary Institute.

12

Morley College.

13

The Mary Ward Settlement, London W.C.1.

14

Working Men’s College Corporation, London N.W.1.

15

The Co-operative College, Longborough.

16

Fircroft College of Adult Education, Birmingham.

17

Hilucroft College, Surbiton.

18

Northern College, Barnsley.

19

Plater College.

20

Ruskin College.

21

Trinity College, Carmarthen.

22

Coleg Harlech, Harlech.

23

Any other establishment providing further or higher education (or both) which is conducted by an educational charity.

Explanatory note

(This note is not part of the Regulations)

These Regulations designate specified educational establishments and categories of such establishments in England, Wales and Scotland for the purposes of section 84 of the Income and Corporation Taxes Act 1988. Section 84 provides relief from income and corporation tax for gifts by business to such establishments of equipment manufactured, sold or used in the course of the donor’s trade.