The Value Added Tax (Education) (No. 2) Order 1994

• Citation: S.I. 1994/2969
• Sections: 6

Section 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.

Section 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.

Section 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;

Section 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.

Section 5

In Note (2) for “1(e)” there shall be substituted “1(f)”.

Section 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.