Corporation Tax Act 2009 section 106

Meaning of "designated educational establishment"

Section 106 defines what counts as a "designated educational establishment" for the purposes of the tax relief available when a company gives away its trading stock to such establishments.

• A designated educational establishment is one that has been specifically named, or falls within a category named, in regulations made by the Secretary of State (for England and Scotland), the Welsh Ministers (for Wales), or the Department of Education (for Northern Ireland).
• The regulations may vary between different areas, allowing tailored provision depending on location.
• Where there is doubt about whether a particular establishment qualifies, an officer of HMRC must refer the question to the relevant government body — the Secretary of State, the Welsh Ministers, or the Department of Education — for a decision.
• Regulations made under this section take the form of statutory instruments and are subject to annulment by the House of Commons (England and Scotland), the National Assembly for Wales (Wales), or negative resolution procedures (Northern Ireland).