The Value Added Tax (Education) Order 1993

5.  For item 7 there shall be substituted the following—

“7.   The provision of training or retraining for any trade, profession or employment and the supply of any goods or services essential thereto by the person providing the training or retraining, where the consideration payable is ultimately a charge to funds provided pursuant to arrangements made under section 2 of the Employment and Training Act 1973(1) or section 1A of the Employment and Training Act (Northern Ireland) 1950(2).”.

(1)

1973 c. 50; section 2 was substituted by section 25 of the Employment Act 1988 (c. 19)

(2)

1950 c. 29 (N.I.); section 1A was inserted by Article 24 of the Industrial Relations (Northern Ireland) Order 1987 (S.I. 1987/936 (N.I. 9)) and amended by Article 3 of the Employment and Training (Amendment) (Northern Ireland) Order 1988 (S.I. 1988/1087 (N.I. 10)).