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2.—(1) The description of children prescribed for the purposes of section 23(1) of the Education (Scotland) Act 1996 (grants for education of children under school age) is children in respect of whom the following conditions are satisfied:–
(a)the time when education is provided is on or after the date of commencement of the school year immediately before that in which the child would first become eligible to commence attendance at a public primary school under section 32 of the Education (Scotland) Act 1980(1); and
(b)the time when education is provided is before the earliest of the following dates:–
(i)the date when the child attains school age;
(ii)the date when the child commences attendance at a public primary school by virtue of section 32(4) to (7) of that Act;
(iii)the date when the child commences attendance at a school in any other circumstances, other than for the purpose only of activities of the kind described in section 1(5)(a)(i) of that Act (activities in nursery schools and nursery classes).
(2) For the purpose of this regulation “school year” means a period of 12 months commencing on 1st August of any year.
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