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

Meaning of "designated educational establishment"

Section 110 defines what counts as a "designated educational establishment" for the purposes of the tax relief available under section 108 when traders give away trading stock to educational bodies.

• 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 National Assembly for Wales (for Wales), or the Department of Education (for Northern Ireland).
• The regulations may vary between different areas of the United Kingdom, allowing tailored provision for each region.
• If there is any doubt about whether a particular educational establishment falls within a designated category, HMRC must refer the question to the relevant authority — the Secretary of State, the National Assembly for Wales, or the Department of Education — depending on where the establishment is located.
• Regulations made by the Secretary of State or the National Assembly for Wales take effect through statutory instruments, with the Secretary of State's regulations subject to annulment by the House of Commons; Northern Ireland regulations follow equivalent statutory procedures under Northern Ireland legislation.