The Value Added Tax (Education) Order 1987

• Citation: S.I. 1987/1259
• Sections: 2

Section 1

This Order may be cited as The Value Added Tax (Education) Order 1987 and shall come into force on 1st October 1987.

Section 2

The Notes to Group 6 of Schedule 6 to the Value Added Tax Act 1983 shall be varied by deleting Note (5) and substituting the following Note:—

(5) Item 4 applies only where:—

(a) Supplies described in that item are made to the persons receiving education, training or re-training comprised in items 1 and 2 (hereinafter referred to as students) by the same person who provides them with that education, training or re-training; or

(b) Supplies described in that item are made to a person providing education, training or re-training comprised in items 1 or 2 (hereinafter referred to as the recipient), by another person providing such education, training or re-training and such supplies to his own students, and are directly used by the students of the recipient.