35. Section 26AA(8)(1) of the Value Added Tax Act 1994(2) is to be read as if, after paragraph (s), there were inserted—
“(t)an education administration order under Chapter 4 of Part 2 of the Technical and Further Education Act 2017 has been made in respect of that person and had not been set aside.”.
Section 26AA was inserted by S.I. 2017/495.