Income Tax (Trading and Other Income) Act 2005 section 110

Meaning of "designated educational establishment"

Section 110 preserves the Secretary of State's concurrent power, alongside the National Assembly for Wales, to make regulations designating educational establishments for tax purposes where this is needed to meet EU-related obligations.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.