{
  "url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992/schedule/paragraph-7",
  "json_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992/schedule/paragraph-7.json",
  "legislation": "uksi/1992/42",
  "legislation_title": "The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/taxes-relief-for-gifts-designated-educational-establishments-regulations-1992",
  "path": "schedule/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "Any nursery school recognised by the Secretary of State for the purpose of receiving grant under regulation 5 of the Direct Grant Schools Regulations 1959.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1959/1832."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2010/1172",
      "affecting_title": "The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2010/1172",
      "affecting_title": "The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/42/schedule/paragraph/7",
    "retrieved_at": "2026-10-29T14:31:08.778422+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."
}