# The Value Added Tax (Education) (No. 2) Order 1994, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 1st January 1995, amends Group 6 of Schedule 9 to the Value Added Tax Act 1994.
Note (1) (definition of an eligible body) to the Group is varied so as to include all persons who provide the teaching of English as a foreign language (“EFL”), thereby extending the exemption to such providers who did not previously qualify.
In addition, other amendments are made which ensure that a provider of EFL will only be subject to the restrictions of Note (2) (other supplies by an EFL provider excluded from exemption) when that provider is not an eligible body falling within paragraphs (a) to (e) of Note (1).
The Order also amends the definition of vocational training in Note (3), so that the provision of work experience is included within the exemption for the purposes of both item 1(c) and item 5.

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Source: https://www.legislation.gov.uk/uksi/1994/2969/note (the official version)
Page: https://openlegislation.uk/value-added-tax-education-no-2-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.