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The Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993
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- 1993 No. 561
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations are consequential upon the Further and Higher Education Act 1992.
The only changes of substance are to the categories of establishment of further and higher education in England and Wales designated in Part III of the Schedule for the purposes of section 84 of the Income and Corporation Taxes Act 1988.Paragraphs 3, and 6 to 22 are omitted, and the institutions formerly designated under those paragraphs are now designated under paragraph 1 or the substituted paragraphs 2, 4 and 5.
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