4 Council tax: students to be exempt from liabilityS
This section has no associated Explanatory Notes
(1)The Local Government Finance Act 1992 (c.14) shall be amended as follows.
(2)In subsection (4) of section 75 (exemption of certain persons from liability to pay council tax)—
(a)after the word “discount” there shall be inserted “ either ”; and
(b)after the word “impaired)” there shall be inserted “ or, being a student, by virtue of paragraph 4 of that Schedule ”.
(3)In subsection (2) of section 77 (exemption of certain spouses from liability to pay council tax)—
(a)after the word “discount” there shall be inserted “ (a) ”; and
(b)after the word “impaired)” there shall be inserted “; or
(b)being a student, by virtue of paragraph 4 of that Schedule.”.