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The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992
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PART IVESTABLISHMENTS OF FURTHER AND HIGHER EDUCATION: SCOTLAND
1. Any university.
2. Any central institution, college of education or any institution established under section 77 of the 1980 Act.
3. Any establishment for the provision of further education under the management of
(a)an education authority, or
(b)a company by virtue of section 65 of the 1989 Act.
4. Any other establishment for the provision of further or higher education (or both) managed by an educational charity.
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