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Deregulation Act 2015

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Point in time view as at 26/05/2015.

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Deregulation Act 2015, Paragraph 41 is up to date with all changes known to be in force on or before 27 February 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. Help about Changes to Legislation

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41(1)In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), Group 6 is amended as follows.E+W+S

(2)In item 5A, omit paragraph (b), and the “or” following it.

(3)After item 5B insert—

5CThe provision of education or vocational training and the supply, by the person providing that education or training, of any goods or services essential to that provision, to persons who are aged 19 or over, to the extent that the consideration payable is ultimately a charge to funds provided by the Secretary of State in exercise of functions under Part 4 of the Apprenticeships, Skills, Children and Learning Act 2009.

(4)In the Notes to Group 6, in Note (5A), for “and 5B” substitute “ to 5C ”.

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