There are currently no known outstanding effects for the Children and Families Act 2014, Paragraph 66.
66(1)In Schedule 9 to the Value Added Tax Act 1994, in Part 2 (groups of goods and services the supply of which is exempt from VAT), group 6 (education) is amended as follows.E+W
(2)In item 5B—
(a)after paragraph (b) insert—
“(ba)aged 19 or over and for whom an EHC plan is maintained,”, and
(b)in paragraph (d), after “paragraph” insert “ (ba) or ”.
(3)in note (5B), after “item (5B),” insert “ “EHC plan” and ” and for “has the same meaning” substitute “ have the same meanings ”.
Commencement Information
I1Sch. 3 para. 66 in force at 1.9.2014 by S.I. 2014/889, art. 7(a)
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