Related Commentary  Related HMRC Manuals

110(1)  For the purposes of section 108designated 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 National Assembly for Wales, and

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

110(2)  The regulations may make different provision for different areas.

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