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2. Regulation 2(3) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989(1) shall be amended by the substitution for paragraph (b) of the definition of “educational hereditament” of the following—
“(b)is constructed or adapted for the provision of further education within the meaning of section 41 of the Education Act 1944 as read with section 14 of the Further and Higher Education Act 1992 (“the 1992 Act”), or higher education within the meaning of section 120(1) of the Education Reform Act 1988 or both, and is wholly or mainly used for the purposes of an institution which is—
(i)maintained or assisted by a local education authority; or
(ii)within the higher education sector within the meaning of section 91(5) of the 1992 Act and which is not a university; or
(iii)within the further education sector within the meaning of section 91(3) of the 1992 Act; or
(iv)provided or maintained by a body not established for profit;”(2).
The chapter number of the Education Act 1944 is c.31. Section 41 was substituted by section 11 of the Further and Higher Education Act 1992 (c. 13). The chapter number of the Education Reform Act 1988 is c.40.
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