SCHEDULES
SCHEDULE 3Special educational needs: consequential amendments
PART 2Amendments to other Acts
66Value Added Tax Act 1994 (c. 23)
1
In Schedule 9 to the Value Added Tax Act 1994, in Part 2 (groups of goods and services the supply of which is exempt from VAT), group 6 (education) is amended as follows.
2
In item 5B—
a
after paragraph (b) insert—
ba
aged 19 or over and for whom an EHC plan is maintained,
b
in paragraph (d), after “paragraph” insert “(ba) or”.
3
in note (5B), after “item (5B),” insert ““EHC plan” and” and for “has the same meaning” substitute “have the same meanings”.