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Income Tax (Trading and Other Income) Act 2005

Section 110: Meaning of “designated educational establishment”

449.This section defines “designated educational establishment” for the purpose of section 108. It is based on section 84(5) to (8) of ICTA.

450.The National Assembly for Wales (Transfer of Functions) Order 1999 (SI 1999/672) devolves the functions of the Secretary of State under section 84 of ICTA to the National Assembly for Wales. So this section refers to the Assembly.

451.The section reflects the effect of the devolution settlements. See Change 19 in Annex 1. The section also uses the new name of the Northern Ireland department.

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