The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019

Value Added Tax Act 1994

This section has no associated Explanatory Memorandum

5.  In Schedule 9 to the Value Added Tax Act 1994(1) (exemptions), in Part 2 (the groups), in Group 6 (education), under the heading “Notes”, in note (1)(c)(i)(2), after “section 91(5)”, insert “(za), ”.

(2)

Note (1)(c)(i) was amended by S.I. 2010/1080, Schedule 1, Part 2, paragraph 94.