Citation, interpretation, and commencement

1. These Regulations may be cited as the Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993 and shall come into force on 1st April 1993.

Amendment of the Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992

2. The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992(2) are amended by-

(a)the substitution in regulation 2(2) for "1944 to 1991" of "1944 to 1992";

(b)the substitution for paragraph 2 of Part III of the Schedule of-

• "Any institution within the higher education sector (within the meaning of section 91(5) of the Further and Higher Education Act 1992) other than a university.";

(c)the omission of paragraph 3 of Part III of the Schedule;

(d)the substitution for paragraph 4 of Part III of the Schedule of-

• "Any institution of further or higher education (or both) maintained or assisted by a local education authority or in receipt of grant under regulations made under section 100(1)(b) of the Education Act 1944.";

(e)the substitution for paragraph 5 of Part III of the Schedule of-

• "Any institution within the further education sector (within the meaning of section 91(3) of the Further and Higher Education Act 1992)."; and

(f)the omission of paragraphs 6 to 22 of Part III of the Schedule.

Explanatory Note

(This note is not part of the Regulations)

These Regulations are consequential upon the Further and Higher Education Act 1992.

The only changes of substance are to the categories of establishment of further and higher education in England and Wales designated in Part III of the Schedule for the purposes of section 84 of the Income and Corporation Taxes Act 1988.Paragraphs 3, and 6 to 22 are omitted, and the institutions formerly designated under those paragraphs are now designated under paragraph 1 or the substituted paragraphs 2, 4 and 5.