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The Value Added Tax (Training) Order 1988

S.I. 1988/1282 · Made 25 July 1988

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 25th July 1988

Laid before the House of Commons 26th July 1988

Coming into force 22nd August 1988

The Treasury, in exercise of the powers conferred on them by section 17(2) of the Value Added Tax Act 1983f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1983 c. 55.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Value Added Tax (Training) Order 1988 and shall come into force on 22nd August 1988.

2

Group 6 of Schedule 6 to the Value Added Tax Act 1983f1 shall be varied by adding the following item:

“7

The supply to a person receiving training or retraining pursuant to any arrangements made by, or under the authority or direction of, the Secretary of State under section 2 of the Employment and Training Act 1973f2 or pursuant to any arrangements made by the Department of Economic Development under section 3 of the Employment and Training Act (Northern Ireland) 1950f3 of—

(a)

training or retraining for any trade, profession or employment, or

(b)

any goods or services essential to such training or retraining,

in respect of which payment is made by, or under the authority or direction of, the Secretary of State or by the Department of Economic Development, as the case may be.”.

Signature

Mark Lennox-Boyd

David Lightbown

Two of the Lords Commissioners of Her Majesty’s Treasury

25th July 1988

Explanatory note

(This note is not part of the Order)

This Order exempts from VAT supplies of training or retraining, and goods or services essential thereto, provided under schemes arranged by the Training Commission and the Department of Economic Development for Northern Ireland and paid for by those bodies.