SCHEDULES
SCHEDULE 3Exempt charities
28Connected institutions
1
Any institution which—
a
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.
3
Any institution which—
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.