xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 3E+WExempt charities

Connected institutionsE+W

28(1)Any institution which—E+W

(a)is administered by or on behalf of an institution included in any of paragraphs 1 to 8 and 11 to 25, and

(b)is established for the general purposes of, or for any special purpose of or in connection with, the institution mentioned in paragraph (a).

(2)Sub-paragraph (1) does not include—

(a)any college in the university of Oxford which is administered by or on behalf of that university;

(b)any college or hall in the university of Cambridge or Durham which is administered by or on behalf of that university;

(c)any student's union.

[F1(d)an institution included in any of paragraphs 1 to 11A.]

(3)Any institution which—

(a)is administered by or on behalf of a body included in paragraph 9 or 10, and

(b)is established for the general purposes of, or for any special purpose of or in connection with, that body or any foundation, voluntary or foundation special school or schools.