Section 106 — Corporation Tax Act 2009: Meaning of “designated educational establishment”

Meaning of “designated educational establishment” 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.

2 The regulations may make different provision for different areas.

3 If any question arises as to whether an educational establishment is within a category designated in the regulations, an officer of Revenue and Customs must refer the question for decision—

a in the case of an establishment in England or Scotland, to the Secretary of State, b in the case of an establishment in Wales, to the Welsh Ministers, and c in the case of an establishment in Northern Ireland, to the Department of Education.

4 The power of the Secretary of State or the Welsh Ministers to make regulations under this section is exercisable by statutory instrument.

5 A statutory instrument containing any regulations made by the Secretary of State under this section is subject to annulment in pursuance of a resolution of the House of Commons.

6 A statutory instrument containing any regulations made by the Welsh Ministers under this section is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

7 Regulations made under this section by the Department of Education—

a are a statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)),

and b are subject to negative resolution within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).