Related Commentary  Related HMRC Manuals

106(1)  For the purposes of section 105 “designated educational establishment” means an educational establishment designated, or within a category designated, in regulations made–

(a)for England and Scotland, by the Secretary of State,

(b)for Wales, by the Welsh Ministers, and

(c)for Northern Ireland, by the Department of Education.

106(2)  The regulations may make different provision for different areas.

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