# The Value Added Tax (Education) Order 1993, Article 5


For item 7 there shall be substituted the following—
“7 The provision of training or retraining for any trade, profession or employment and the supply of any goods or services essential thereto by the person providing the training or retraining, where the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the Employment and Training Act 1973 or section 1A of the Employment and Training Act (Northern Ireland) 1950.”.

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Source: https://www.legislation.gov.uk/uksi/1993/763/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-education-order-1993/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.