{
  "url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992",
  "json_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992.json",
  "id": "uksi/1992/42",
  "title": "The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992",
  "short_title": "Taxes (Relief for Gifts) (Designated Educational Establishments) 1992",
  "long_title": "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.",
  "citation": "S.I. 1992/42",
  "type": "uksi",
  "year": "1992",
  "number": "42",
  "version": "current",
  "date": "1992-01-10",
  "revised": false,
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    },
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    {
      "type": "substituted",
      "affected_provisions": "Sch. Pt. 4 para. 2",
      "affecting": "uksi/1992/1025",
      "affecting_title": "The Designation of Institutions of Higher Education (Scotland) Order 1992",
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    {
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      "type": "revoked",
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      "type": "words omitted",
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    "retrieved_at": "2026-10-29T14:31:08.778422+00:00"
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  "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."
}