Part III Income Tax, Corporation Tax and Capital Gains Tax
Education and training
58 Employees seconded to educational establishments.
1
Section 86 of the Taxes Act 1988 (employees seconded to charities and educational establishments) shall be amended as follows.
2
In subsection (3) (relief for expenditure attributable to the employment before 1st April 1997 of employees seconded to educational establishments), the words “and before 1st April 1997” shall be omitted.
3
In that subsection, for paragraphs (a) to (c) there shall be substituted—
a
in England and Wales, any body falling within subsection (4) below;
b
in Scotland, any body falling within subsection (5) below;
c
in Northern Ireland, any body falling within subsection (6) below; and
4
After subsection (3) there shall be inserted—
4
A body falls within this subsection if it is—
a
a local education authority;
b
an educational institution maintained or otherwise supported by such an authority (including a grant-maintained school or a grant-maintained special school within the meaning of the M1Education Act 1996);
c
an independent school, within the meaning of the Education Act 1996, whose registration under section 465 of that Act is final; or
d
an institution within the further education sector, or the higher education sector, within the meaning of the M2Further and Higher Education Act 1992.
5
A body falls within this subsection if it is—
a
an education authority;
b
an educational establishment managed by such an authority within the meaning of the M3Education (Scotland) Act 1980 (“the 1980 Act”);
c
a public or grant-aided school within the meaning of the 1980 Act;
d
a self-governing school within the meaning of the M4Self-Governing Schools etc. (Scotland) Act 1989;
e
an independent school within the meaning of the 1980 Act;
f
a central institution within the meaning of the 1980 Act;
g
an institution within the higher education sector within the meaning of section 56(2) of the M5Further and Higher Education (Scotland) Act 1992; or
h
a college of further education within the meaning of section 36(1) of that Act.
6
A body falls within this subsection if it is—
a
an education or library board within the meaning of the M6Education and Libraries (Northern Ireland) Order 1986;
b
a college of education or a controlled, maintained, grant-maintained integrated, controlled integrated, voluntary or independent school within the meaning of that Order; or
c
an institution of further education within the meaning of the M7Further Education (Northern Ireland) Order 1997.
5
The amendment made by subsection (2) above shall be deemed always to have had effect.
6
The amendments made by subsections (3) and (4) above have effect for the year 1999-00 and subsequent years of assessment.