Section 33B(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
In this section— references to the proprietor of an Academy are to the proprietor of the Academy acting in that capacity, and “Academy” and “proprietor” have the same meaning as in the Education Act 1996 (see section 579 of that Act).
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Source: legislation.gov.uk · retrieved 2026-07-28