Article 2
Group 6 (education) of Schedule 6f1 to the Value Added Tax Act 1983 shall be varied as follows–
in item 1, after the word “school” there shall be inserted the words “, eligible institution”;
there shall be added at the end of note (1) the words
“but excludes–
- (a)
courses in English as a foreign language which are provided for payment which exceeds the full cost of providing the courses; and
- (b)
holiday courses of an essentially recreational or sporting nature.”.
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
- f3
- f4
-
S.I. 1986/594 (N.I.3).