
1 
These Regulations may be cited as the Taxes (Relief for Gifts) (Designated Educational Establishments) (Amendment) Regulations 1993 and shall come into force on 1st April 1993.
2 
The Taxes (Relief for Gifts) (Designated Educational Establishments) Regulations 1992 are amended by—
(a) the substitution in regulation 2(2) for “1944 to 1991” of “1944 to 1992”;
(b) the substitution for paragraph 2 of Part III of the Schedule of—
 “Any institution within the higher education sector (within the meaning of section 91(5) of the Further and Higher Education Act 1992) other than a university.”;
(c) the omission of paragraph 3 of Part III of the Schedule;
(d) the substitution for paragraph 4 of Part III of the Schedule of—
 “Any institution of further or higher education (or both) maintained or assisted by a local education authority or in receipt of grant under regulations made under section 100(1)(b) of the Education Act 1944.”;
(e) the substitution for paragraph 5 of Part III of the Schedule of—
 “Any institution within the further education sector (within the meaning of section 91(3) of the Further and Higher Education Act 1992).”; and
(f) the omission of paragraphs 6 to 22 of Part III of the Schedule.
John Patten
The Secretary of State for Education
8th March 1993David Hunt
The Secretary of State for Wales
8th March 1993