# The Value Added Tax (Education) Order 1993, Article 4


For note (3A) there shall be substituted the following—
“(3A) For the purposes of item 1 above “eligible institution” means—
(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;
(b) a designated institution as defined in section 44(2) of the Further and Higher Education (Scotland) Act 1992;
(c) an institution managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992;
(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.”

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Source: https://www.legislation.gov.uk/uksi/1993/763/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-education-order-1993/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.