110 Meaning of “designated educational establishment”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

110  Meaning of “designated educational establishment”

(1)     For the purposes of section 108 “designated educational establishment” means an educational establishment designated, or within a category designated, in regulations made—

(a)     for England and Scotland, by the Secretary of State,

(b)     for Wales, by the National Assembly for Wales, and

(c)     for Northern Ireland, by the Department of Education.

(2)

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