Chwilio Deddfwriaeth

Learning and Skills Act 2000

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

 Help about opening options

Dewisiadau AgorExpand opening options

Changes over time for: Paragraph 47

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/08/2002.

Changes to legislation:

Learning and Skills Act 2000, Paragraph 47 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This adran has no associated Nodiadau Esboniadol

47(1)In Schedule 9 to the Value Added Tax Act 1994 (exemptions) Group 6 (education) is amended as follows.U.K.

(2)In item 3 (provision of examination services) in paragraph (b)(i) for “or 5” substitute “ , 5 or 5A ”.

(3)After item 5 insert—

5AThe 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 the Learning and Skills Council for England or the National Council for Education and Training for Wales under Part I or Part II of the Learning and Skills Act 2000.

(4)After Note (5) insert—

(5A)For the purposes of item 5A a supply of any goods or services shall not be taken to be essential to the provision of education or vocational training unless—

(a)in the case of the provision of education, the goods or services are provided directly to the person receiving the education;

(b)in the case of the provision of vocational training, the goods or services are provided directly to the person receiving the training.

Yn ôl i’r brig

Options/Cymorth