1994 No. 2969
The Value Added Tax (Education) (No. 2) Order 1994
Made
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Education) (No. 2) Order 1994 and shall come into force on 1st January 1995.
2
Group 6 (Education) of Schedule 9 to the Value Added Tax Act 1994 shall be varied in accordance with the provisions of this Order.
3
For paragraph (e) of Note (1) there shall be substituted—
e
a body which—
i
is precluded from distributing and does not distribute any profit it makes; and
ii
applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies;
4
For paragraph (f) of Note (1) there shall be substituted—
f
a body not falling within paragraphs (a) to (e) above which provides the teaching of English as a foreign language.
5
In Note (2) for “1(e)” there shall be substituted “1(f)”.
6
For Note (3) there shall be substituted—
3
“Vocational training” means—
training, re-training or the provision of work experience for—
a
any trade, profession or employment; or
b
any voluntary work connected with—
i
education, health, safety, or welfare; or
ii
the carrying out of activities of a charitable nature.
(This note is not part of the Order)