# The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992, Note: 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.

---
Source: https://www.legislation.gov.uk/uksi/1992/42/note (the official version)
Page: https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.