Section 71: Educational establishments
282.This section defines “educational establishment” for the purposes of section 70. It is based on section 86 of ICTA. The corresponding rule for income tax is in section 71 of ITTOIA.
283.Section 86(4)(c) of ICTA refers to an independent school registered under section 465 of the Education Act 1996. Section 465 of the Education Act 1996 was repealed by the Education Act 2002. So subsection (1)(c) of this section refers instead to an independent school registered under section 161 of the 2002 Act.
284.Schedule 1 to this Act makes corresponding amendments to section 71 of ITTOIA.