SCHEDULES

SCHEDULE 1 E+W Personal Community Charge: Exemption

Students E+W

[F1 6 A person is an exempt individual on a particular day if—

(a) the day falls within a period in which he is undertaking a full-time course of education, and

(b) on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.]

Textual Amendments

F1 Sch. 1 paras. 6, 6A substituted for para. 6 by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 10(3)

6A A person is an exempt individual on a particular day if—

(a) he is aged under 20 on the day,

(b) the day falls within a period in which 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.