SCHEDULES

SCHEDULE 3Exempt charities

28Connected institutions

1

Any institution which—

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.

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.