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Corporation Tax Act 2009
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71Educational establishments
This section has no associated Explanatory Notes
(1)A body in England and Wales is an educational establishment for the purposes of section 70 if it is—
(a)a local education authority,
(b)an educational institution maintained or otherwise supported by a local education authority,
(c)an independent school within the meaning of the Education Act 1996 (c. 56) registered under section 161 of the Education Act 2002 (c. 32), or
(d)an institution within the further education sector, or the higher education sector, within the meaning of the Further and Higher Education Act 1992 (c. 13).
(2)A body in Scotland is an educational establishment for the purposes of section 70 if it is—
(a)an education authority within the meaning of the Education (Scotland) Act 1980 (c. 44),
(b)an educational establishment within the meaning of the Education (Scotland) Act 1980 managed by an education authority within the meaning of that Act,
(c)a public or grant-aided school within the meaning of the Education (Scotland) Act 1980,
(d)an independent school within the meaning of the Education (Scotland) Act 1980,
(e)a central institution within the meaning of the Education (Scotland) Act 1980 (c. 44),
(f)an institution within the higher education sector within the meaning of section 56(2) of the Further and Higher Education (Scotland) Act 1992 (c. 37), or
(g)a college of further education within the meaning of section 36(1) of the Further and Higher Education (Scotland) Act 1992.
(3)A body in Northern Ireland is an educational establishment for the purposes of section 70 if it is—
(a)an education and library board within the meaning of the Education and Libraries (Northern Ireland) Order 1986 (S.I. 1986/594 (N.I. 3)),
(b)a college of education, a grant-aided school or an independent school within the meaning of the Education and Libraries (Northern Ireland) Order 1986, or
(c)an institution of further education within the meaning of the Further Education (Northern Ireland) Order 1997 (S.I. 1997/1772 (N.I. 15)).
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