Income Tax (Trading and Other Income) Act 2005 (c.5)
This section has no associated Explanatory Memorandum
15. In section 71 of the Income Tax (Trading and Other Income) Act 2005 (educational establishments for the purposes of section 70), in subsection (1) after paragraph (c) insert –
“(ca)an alternative provision Academy that is not an independent school within the meaning of the Education Act 1996,”.