Value Added Tax Act 1994 (c. 23)
This section has no associated Explanatory Notes
66(1)In Schedule 9 to the Value Added Tax Act 1994, in Part 2 (groups of goods and services the supply of which is exempt from VAT), group 6 (education) is amended as follows.
(2)In item 5B—
(a)after paragraph (b) insert—
“(ba)aged 19 or over and for whom an EHC plan is maintained,”, and
(b)in paragraph (d), after “paragraph” insert “(ba) or”.
(3)in note (5B), after “item (5B),” insert ““EHC plan” and” and for “has the same meaning” substitute “have the same meanings”.