Paragraph 5A F1
United Kingdom
The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by
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the Welsh Ministers under section 92, 97, or 103(1) of the Tertiary Education and Research (Wales) Act 2022, or
the Commission for Tertiary Education and Research under section 97, 101, 103(1) or (2), or 104(1)(a) of that Act.
Annotations
Textual amendments
- F1
Sch. 9 Group 6 item 5A inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(3); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)
- F2
Sch. 9 Pt. 2 Group 6 item 5A(a) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(2)(a); S.I. 2012/924, art. 2
- F3
Sch. 9 Pt. 2 Group 6 item 5A(b) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(2)
- F4
Words in Sch. 9 Pt. 2 Group 6 item 5A(c)(d) substituted for item 5A(c) (1.4.2026) by The Tertiary Education and Research (Wales) Act 2022 (Consequential Amendments) Order 2026 (S.I. 2026/358), arts. 1(3), 2(2)
Notes on Part II
Modifications
- C1
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)