Statutory Instruments
2013 No. 1897
Value Added Tax
The Value Added Tax (Education) Order 2013
Approved by the House of Commons
Made
30th July 2013
Laid before the House of Commons
30th July 2013
Coming into force
1st August 2013
The Treasury, in exercise of the powers conferred by section 31(2) of the Value Added Tax Act 1994( 1 ), make the following Order:
Citation and commencement
1. —(1) This Order may be cited as the Value Added Tax (Education) Order 2013.
(2) This Order comes into force on 1st August 2013, but it does not apply to a supply of services to which paragraph (3) applies.
(3) This paragraph applies to a supply of services made pursuant to a written contract entered into before 1st August 2013 if the supply is within the scope of that contract as it stood immediately before that date.
Amendment of Group 6 of Schedule 9 to the Value Added Tax Act 1994
2. In Group 6( 2 ) of Schedule 9 to the Value Added Tax Act 1994 (exemptions: education), in item 1, omit paragraph (b) (but not the “or” after it).
Mark Lancaster
Robert Goodwill
Two of the Lords Commissioners of Her Majesty’s Treasury
30th July 2013
Group 6 was amended by SI 1994/2969 , paragraph 125 of Part I of Schedule 37 to the Education Act 1996 (c. 56) , paragraph 51 of Schedule 30 to the School Standards and Framework Act 1998 (c. 31) , the table of Schedule 3 to the Standards in Scotland’s Schools etc. Act 2000 (asp 6) and SI 2010/1080 ; there are other amending provisions and instruments but none is relevant to this Order.