58 Employees seconded to educational establishments.U.K.
(1)Section 86 of the Taxes Act 1988 (employees seconded to charities and educational establishments) shall be amended as follows.
(2)In subsection (3) (relief for expenditure attributable to the employment before 1st April 1997 of employees seconded to educational establishments), the words “and before 1st April 1997” shall be omitted.
(3)In that subsection, for paragraphs (a) to (c) there shall be substituted—
“(a)in England and Wales, any body falling within subsection (4) below;
(b)in Scotland, any body falling within subsection (5) below;
(c)in Northern Ireland, any body falling within subsection (6) below; and”.
(4)After subsection (3) there shall be inserted—
“(4)A body falls within this subsection if it is—
(a)a local education authority;
(b)an educational institution maintained or otherwise supported by such an authority (including a grant-maintained school or a grant-maintained special school within the meaning of the M1Education Act 1996);
(c)an independent school, within the meaning of the Education Act 1996, whose registration under section 465 of that Act is final; or
(d)an institution within the further education sector, or the higher education sector, within the meaning of the M2Further and Higher Education Act 1992.
(5)A body falls within this subsection if it is—
(a)an education authority;
(b)an educational establishment managed by such an authority within the meaning of the M3Education (Scotland) Act 1980 (“the 1980 Act”);
(c)a public or grant-aided school within the meaning of the 1980 Act;
(d)a self-governing school within the meaning of the M4Self-Governing Schools etc. (Scotland) Act 1989;
(e)an independent school within the meaning of the 1980 Act;
(f)a central institution within the meaning of the 1980 Act;
(g)an institution within the higher education sector within the meaning of section 56(2) of the M5Further and Higher Education (Scotland) Act 1992; or
(h)a college of further education within the meaning of section 36(1) of that Act.
(6)A body falls within this subsection if it is—
(a)an education or library board within the meaning of the M6Education and Libraries (Northern Ireland) Order 1986;
(b)a college of education or a controlled, maintained, grant-maintained integrated, controlled integrated, voluntary or independent school within the meaning of that Order; or
(c)an institution of further education within the meaning of the M7Further Education (Northern Ireland) Order 1997.”
(5)The amendment made by subsection (2) above shall be deemed always to have had effect.
(6)The amendments made by subsections (3) and (4) above have effect for the year 1999-00 and subsequent years of assessment.