Section 110 | Meaning of “designated educational establishment”

(1)For the purposes of section 108 “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 National Assembly for Wales, 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—^F1

(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 National Assembly for Wales, 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 National Assembly for Wales 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)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.)).