Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 457 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Chapter “research institution” means—
[F2(a)any university or other institution receiving a grant (including a recurrent grant towards its costs), loan, financial support, financial assistance, financial resources or payment under—
(i)section 65 of the Further and Higher Education Act 1992,
(ii)regulations made under section 485 of the Education Act 1996,
(iii)section 34 of the Learning and Skills Act 2000,
(iv)section 14 of the Education Act 2002,
(v)section 86 of the Education Act 2005,
(vi)section 100 of the Apprenticeships, Skills, Children and Learning Act 2009, or
(vii)section 39 or 97 of the Higher Education and Research Act 2017,
(aa)any institution maintained by a local authority in England or Wales in the exercise of their further and higher education functions,
(ab)any institution within the higher education sector for the purposes of the Further and Higher Education (Scotland) Act 1992,
(ac)any college of further education within the meaning of section 36(1) of the Further and Higher Education (Scotland) Act 1992,
(ad)any central institution within the meaning of section 135(1) of the Education (Scotland) Act 1980,
(ae)the Queen’s University of Belfast or the University of Ulster,
(af)a college of education in Northern Ireland within the meaning of Article 2(2) of the Education and Libraries (Northern Ireland) Order 1986 (S.I. 1986/594 (N.I. 3)), or
(ag)any institution providing in Northern Ireland further education as defined in Article 3 of the Further Education (Northern Ireland) Order 1997 (S.I. 1997/1772 (N.I. 15)), or]
(b)any institution that carries out research activities otherwise than for profit and that is neither controlled nor wholly or mainly funded by a person who carries on activities for profit.
(2)The Treasury may by order amend subsection (1) to include in or exclude from the definition of “research institution” a person specified in the order or persons of a description specified in the order.]
Textual Amendments
F1Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)
F2S. 457(1)(a)-(ag) substituted for s. 457(1)(a) (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 9
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