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Legislation

Finance Act 2025

Crossheading Value added tax

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Section 47 Removal of exemption for private school fees
Section 48 Charge on pre-paid private school fees
Section 49 Sections 47 and 48: commencement

Part 3 Other taxes
Crossheading Value added tax

Crossheading Value added tax

From legislation.gov.uk

Contents

Section 47 Removal of exemption for private school fees
Section 48 Charge on pre-paid private school fees
Section 49 Sections 47 and 48: commencement