SCHEDULES

SCHEDULE 3Special educational needs: consequential amendments

PART 2Amendments to other Acts

Value Added Tax Act 1994 (c. 23)

I166

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,

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 ”.