The Value Added Tax (Education) Order 1993

4.  For note (3A) there shall be substituted the following—

“(3A) For the purposes of item 1 above “eligible institution” means—

(a) an institution falling within section 91(3)(a) or (b) or section 91(5)(b) or (c) of the Further and Higher Education Act 1992(1);

(b) a designated institution as defined in section 44(2) of the Further and Higher Education (Scotland) Act 1992(2);

(c) an institution managed by a board of management as defined in section 36(1) of the Further and Higher Education (Scotland) Act 1992;

(d) an institution to which grants are paid by the Department of Education for Northern Ireland under Article 66(2) of the Education and Libraries (Northern Ireland) Order 1986.”

(1)

1992 c. 13.

(2)

1992 c. 37.