{
  "url": "https://openlegislation.uk/value-added-tax-education-order-1993/article-4",
  "json_url": "https://openlegislation.uk/value-added-tax-education-order-1993/article-4.json",
  "legislation": "uksi/1993/763",
  "legislation_title": "The Value Added Tax (Education) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-education-order-1993",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "For note (3A) there shall be substituted the following—\n“(3A) For the purposes of item 1 above “eligible institution” means—\n(a) an institution falling within section 91(3)(a) or (b) or section 91(5)(b) or (c) of the Further and Higher Education Act 1992;\n(b) a designated institution as defined in section 44(2) of the Further and Higher Education (Scotland) Act 1992;\n(c) an institution managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992;\n(d) 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 1986.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 13."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 37."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/763/article/4",
    "retrieved_at": "2026-10-29T14:00:36.509436+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}