
1 
This Order may be cited as the Value Added Tax (Education) (No. 2) Order 1994 and shall come into force on 1st January 1995.
2 
Group 6 (Education) of Schedule 9 to the Value Added Tax Act 1994 shall be varied in accordance with the provisions of this Order.
3 
For paragraph (e) of Note (1) there shall be substituted—“
(e) a body which—
(i) is precluded from distributing and does not distribute any profit it makes; and
(ii) applies any profits made from supplies of a description within this Group to the continuance or improvement of such supplies;”.
4 
For paragraph (f) of Note (1) there shall be substituted—“
(f) a body not falling within paragraphs (a) to (e) above which provides the teaching of English as a foreign language.”.
5 
In Note (2) for “1(e)” there shall be substituted “1(f)”.
6 
For Note (3) there shall be substituted—“
(3) “Vocational training” means—training, re-training or the provision of work experience for—
(a) any trade, profession or employment; or
(b) any voluntary work connected with—
(i) education, health, safety, or welfare; or
(ii) the carrying out of activities of a charitable nature.”.
Tim Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd November 1994