- Latest available (Revised)
- Original (As made)
The Value Added Tax (Education) (No. 2) Order 1994
You are here:
- 1994 No. 2969
- Explanatory Note
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 1st January 1995, amends Group 6 of Schedule 9 to the Value Added Tax Act 1994.
Note (1) (definition of an eligible body) to the Group is varied so as to include all persons who provide the teaching of English as a foreign language (“EFL”), thereby extending the exemption to such providers who did not previously qualify.
In addition, other amendments are made which ensure that a provider of EFL will only be subject to the restrictions of Note (2) (other supplies by an EFL provider excluded from exemption) when that provider is not an eligible body falling within paragraphs (a) to (e) of Note (1).
The Order also amends the definition of vocational training in Note (3), so that the provision of work experience is included within the exemption for the purposes of both item 1(c) and item 5.
Options/Help
Print Options
Print The Whole Instrument
Print This Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once