54. Exempted education activities
The Principal Act is amended -
(a) in section 18 -
(i) in subsection (1)(a), by substituting "section 52 and, paragraph 3(4) or 4(3) of Schedule 1" for "section 52 and paragraph 3(4) of Schedule 1", and
(ii) in subsection (1)(a)(III) by substituting "paragraph (a), (c) or (ca)" for "paragraph (c) or (ca)",
(b) in Schedule 1 -
(i) by substituting the following subparagraph for subparagraph (3) of paragraph 4:
(a) The provision by a recognised body of children’s or young people's education, school or university education, or vocational training or retraining (including the supply of goods and services incidental to that provision, other than the supply of research services), but excluding instruction in the driving of mechanically propelled road vehicles other than -
(i) vehicles designed or constructed for the carriage of 1.5 tonnes of goods or more, or
(ii) vehicles designed or constructed for the carriage of more than 9 persons (including the driver).
(b) In this subparagraph -
'recognised body' means -