Related Commentary  Related HMRC Manuals

71(1)  A body in England and Wales is an educational establishment for the purposes of section 70 if it is–

(a)a local authority (but only to the extent that the services of the employee are made available to the authority for the purposes of, or in connection with, the education functions of the authority),

(b)an educational institution maintained or otherwise supported, in the exercise of their education functions, by a local authority,

(c)an independent school within the meaning of the Education Act 1996 (c. 56) registered under section 161 of the Education Act 2002 (c. 32), or

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