OpenLegislation

Article 2

Original text. Later amendments are not shown.

Group 6 (education) of Schedule 6f1 to the Value Added Tax Act 1983 shall be varied as follows–

(a)

in item 1, after the word “school” there shall be inserted the words “, eligible institution”;

(b)

there shall be added at the end of note (1) the words

  • “but excludes–

    1. (a)

      courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and

    2. (b)

      holiday courses of an essentially recreational or sporting nature.”.

(c)

by inserting after note (3) the following note–

“(3A)

For the purposes of item 1 above “eligible institution” means–

(a)

an institution to which section 132(6) of the Education Reform Act 1988f2 applies;

(b)

an institution to which section 77(5) of the Education (Scotland) Act 1980f3 applies;

(c)

an institution to which grants are paid by the Department of Education for Northern Ireland under article 66(2) of the Education and Libraries (Northern Ireland) Order 1986f4;

(d)

the Cambridge Institute of Education, the Royal College of Art and the Cranfield Institute of Technology.”.

Annotations

Footnotes

f1

Group 6 was varied by S.I. 1987/1259.

f2

1988 c. 40.

f3

1980 c. 44.

f4

S.I. 1986/594 (N.I.3).