Corporation Tax Act 2009 section 106

Meaning of "designated educational establishment" [Schedule 2 paras 26-27]

Section 106 defines "designated educational establishment" and paragraphs 26-27 of Schedule 2 preserve certain transitional regulation-making powers relating to that definition.

• The Welsh Ministers' power to make regulations designating educational establishments is rewritten from the old ICTA rules into section 106 of CTA 2009.
• Where the Secretary of State previously shared that regulation-making power for European Communities Act purposes, that shared power continues under the rewritten legislation.
• References in section 106 to regulations made by the Secretary of State for England and Scotland also cover older regulations made for Great Britain before 1 July 1999.
• These transitional provisions ensure no gap arises in the validity of existing or future regulations when moving from the old ICTA framework to CTA 2009.