http://www.legislation.gov.uk/uksi/1992/42/schedule/paragraph/15/made
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Further and higher education
Schools
Adult and community education
Further and higher education management
State schools
King's Printer of Acts of Parliament
2015-02-12
INCOME TAX
These Regulations designate specified educational establishments and categories of such establishments in England, Wales and Scotland for the purposes of section 84 of the Income and Corporation Taxes Act 1988. Section 84 provides relief from income and corporation tax for gifts by business to such establishments of equipment manufactured, sold or used in the course of the donor’s trade.
Sch. Pt. 1
para. 4
Sch.
para. 3(3)(a)
art. 1(b)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
The Alternative Provision Academies and 16 to 19 Academies (Consequential Amendments to Subordinate Legislation) (England) Order 2012
Sch. Pt. 3
para. 5A
Sch.
para. 3(3)(b)
art. 1(b)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
The Alternative Provision Academies and 16 to 19 Academies (Consequential Amendments to Subordinate Legislation) (England) Order 2012
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch Pt III. para 2
The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993
reg.2(b)(d)
(e)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch Pt III
para 3
The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993
reg.2(c)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch Pt III
paras 4
5
The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993
reg.2(b)(d)
(e)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch Pt III
paras 6-22
The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993
reg.2(f)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch. Pt. 1
para. 4
The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010
The Local Education Authorities and Children's Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010
Sch. 3
para. 26(3)
art. 1(1)
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch. Pt.I
para.7
The Education (Direct Grant Schools) (Revocation) Regulations 1998
reg.2
Sch.1
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
Sch. Pt. 4
para. 2
The Designation of Institutions of Higher Education (Scotland) Order 1992
Sch.
para. 15
art. 1
SCHEDULE
PART IIIESTABLISHMENTS OF FURTHER AND HIGHER EDUACTION: ENGLAND AND WALES
15
The Co-operative College, Longborough.