Children and Families Act 2014 (c. 6)

SCHEDULES

SCHEDULE 3 E+W Special educational needs: consequential amendments

PART 2 E+W Amendments to other Acts

Value Added Tax Act 1994 (c. 23) E+W

66 (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. E+W

(2) In item 5B—

(a) after paragraph (b) insert—

“(ba) aged 19 or over and for whom an EHC plan is maintained,”, and

(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 ”.

Commencement Information

I1 Sch. 3 para. 66 in force at 1.9.2014 by S.I. 2014/889, art. 7(a)