3.—(1) This paragraph applies where—
(a)a person had on or before 1st August in any year received an offer, whether conditional on obtaining specified qualifications or not, of a place on a designated course; and
(b)the academic year of the course begins on or after 1st September in the same year but before 1st September in the next following year.
(2) This paragraph applies where—
(a)a person had received an offer (“the first offer”) of a place on a designated course which begins on or before 1st September in the same year (“the current year”);
(b)he was unable to take up the offer because a particular qualification or grade was not awarded to him;
(c)he appealed against the decision not to award him the qualification or grade;
(d)the appeal was allowed after the last date on which he could have taken up the offer;
(e)as a result, he was offered a place on that or a similar designated course; and
(f)the first academic year of the course referred to in sub-paragraph (e) begins on or after 1st September in the current year but before 1st September in the next year.
(3) Where paragraph (1) applies a person shall be treated as a gap year student from the date he received the offer until—
(a)where he takes up the offer, the first day of the academic year in which the course in question begins; or
(b)in any other case, the date he indicates that he does not intend to take up the offer or if he gives no such indication the first day of the academic year for the course to which the offer relates,
as the case may be.
(4) Where paragraph (2) applies a person shall be treated as a gap year student from the date he received the first offer until—
(a)where he takes up that offer or any other offer referred to in that paragraph, the first day of the academic year in which the course in question begins; or
(b)in any other case, the date he indicates that he does not intend to take up that offer or any other offer referred to in that paragraph or, if he gives no such indication, the first day of the academic year for the course to which the first offer relates,
as the case may be.
(5) Where a person has—
(a)completed at least one academic year of any designated course but not the entire course;
(b)without withdrawing from or abandoning the course and with the agreement of the institution providing it has, for any purpose (including private study, work experience, training, voluntary work, recreation or travel) absented himself from the course for not more than one academic year; and
(c)at the end of his period of absence resumes undertaking the course,
he shall be treated as a gap year student for the period of his absence.