The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992

Contents

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These Regulations may be cited as the Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992 and shall come into force on 4th February 1992.

(1)In these Regulations–• “charity” has the same meaning as in section 506 of the Income and Corporation Taxes Act 1988, and a charity is an educational charity if the charitable purposes for which it is established are exclusively educational purposes;• “the 1980 Act” means the Education (Scotland) Act 1980; and• “the 1989 Act” means the Self-Governing Schools etc (Scotland) Act 1989.

(2)Expressions used in these Regulations in relation to educational establishments in England and Wales have the same meaning as in the Education Acts 1944 to 1991.

(3)Expressions used in the seRegulations in relation to educational establishments in Scotland have the same meaning as in the 1980 Act or the 1989 Act.

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The educational establishments and categories of educational establishments specified in the Schedule to these Regulations are hereby designated for the purposes of section 84 of the Income and Corporation Taxes Act 1988.

Schedule

Part I · Schools: england and wales

(1)Any school maintained by a local education authority.

(2)Any grant-maintained school.

(3)Any special school not maintained by a local education authority.

(4)Any independent school registered pursuant to section 70 of the Education Act 1944 which is conducted by an educational charity.

(5)Any school maintained by the Service Children’s Education Authority.

(6)The European School established under Article 1 of the Statute of the European School, any school designated as a European School under Article 1 of the Protocol to that Statute and the European School established under article 1 of the Supplementary Protocol to that Statute.

(7)Any nursery school recognised by the Secretary of State for the purpose of receiving grant under regulation 5 of the Direct Grant Schools Regulations 1959.

Part II · Schools: scotland

Part III · Establishments of further and higher eduaction: england and wales

(8)Cambridge Institute of Education.

(9)National Sea Training Trust, Gravesend.

(10)College of the Sea, London S.E.1.

(11)The City Literary Institute.

(12)Morley College.

(13)The Mary Ward Settlement, London W.C.1.

(14)Working Men’s College Corporation, London N.W.1.

(15)The Co-operative College, Longborough.

(16)Fircroft College of Adult Education, Birmingham.

(17)Hilucroft College, Surbiton.

(18)Northern College, Barnsley.

(19)Plater College.

(20)Ruskin College.

(21)Trinity College, Carmarthen.

(22)Coleg Harlech, Harlech.

(23)Any other establishment providing further or higher education (or both) which is conducted by an educational charity.

Part IV · Establishments of further and higher education: scotland

Contains public sector information licensed under the Open Government Licence v3.0.

The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992

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Schedule

Part I · Schools: england and wales

Part II · Schools: scotland

Part III · Establishments of further and higher eduaction: england and wales

Part IV · Establishments of further and higher education: scotland

Defined terms · 3

Key facts

History · 1 version

Connections

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Schedule

Part I · Schools: england and wales

Part II · Schools: scotland

Part III · Establishments of further and higher eduaction: england and wales

Part IV · Establishments of further and higher education: scotland