Value Added Tax Act 1994

[F1 5A U.K. The provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to the extent that the consideration payable is ultimately a charge to funds provided by

[F2 (a) F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) F4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)] the [F5 National Assembly for Wales] under F6 ... Part II of the Learning and Skills Act 2000.]

Textual Amendments

F1 Sch. 9 Group 6 item 5A inserted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(3); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)

F2 Words in Sch. 9 Pt. 2 Group 6 item 5A substituted (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a)(b), Sch. 1 para. 26(a) (with art. 2(3))

F3 Sch. 9 Pt. II Group 6 item 5A(a) omitted (1.4.2012) by virtue of Education Act 2011 (c. 21), s. 82(3), Sch. 16 para. 9(2)(a); S.I. 2012/924, art. 2

F4 Sch. 9 Pt. II Group 6 item 5A(b) omitted (26.5.2015) by virtue of Deregulation Act 2015 (c. 20), s. 115(3)(g), Sch. 14 para. 41(2)

F5 Words in Sch. 9 Pt. 2 Group 6 item 5A substituted (1.4.2006) by The National Council for Education and Training for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3238), art. 1(1), Sch. 1 para. 30 (with art. 7)

F6 Words in Sch. 9 Pt. 2 Group 6 item 5A repealed (1.4.2010) by The Apprenticeships, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (S.I. 2010/1080), art. 1(2)(a)(b), Sch. 1 para. 26(b), Sch. 2 Pt. 1 (with art. 2(3))