[F11. Subject to paragraph (3) below, an institution is a prescribed educational establishment within this Part if it is—E+W
(a)situated in a [F2relevant territory], and
(b)established solely or mainly for the purpose of providing further or higher education.]
Textual Amendments
F1Sch. 2 para. 1 substituted (13.5.2011) by The Council Tax (Discount Disregards) (Amendment) Order 2011 (S.I. 2011/948), arts. 1(2), 7
F2Words in Sch. 2 para. 1 substituted (31.12.2020) by The Local Government (Miscellaneous Amendments) (EU Exit) Regulations 2018 (S.I. 2018/1386), regs. 1, 2(2)(a); 2020 c. 1, Sch. 5 para. 1(1)