SCHEDULES
F2SCHEDULE 1A Personal Community Charge: Exemption
Annotations:
Amendments (Textual)
Students
F36A
1
A person is exempt if—
a
he is aged under 20;
b
he is undertaking a qualifying course of education; and
c
the course is not undertaken in consequence of an office or employment held by the person.
2
For the purposes of this paragraph, a person shall be treated as undertaking a qualifying course of education if (and only if) he fulfils such conditions as may be prescribed.
Sch. 1A inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 35