# The Value Added Tax (Education) Order 1987, Article 2


The Notes to Group 6 of Schedule 6 to the Value Added Tax Act 1983 shall be varied by deleting Note (5) and substituting the following Note:—
“(5) Item 4 applies only where:—
(a) Supplies described in that item are made to the persons receiving education, training or re-training comprised in items 1 and 2 (hereinafter referred to as students) by the same person who provides them with that education, training or re-training; or
(b) Supplies described in that item are made to a person providing education, training or re-training comprised in items 1 or 2 (hereinafter referred to as the recipient), by another person providing such education, training or re-training and such supplies to his own students, and are directly used by the students of the recipient.”.

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Source: https://www.legislation.gov.uk/uksi/1987/1259/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-education-order-1987/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.