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Local Government Finance Act 1988
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Changes over time for: Cross Heading: Students
Version Superseded: 06/03/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/04/1991
Point in time - 06/03/1992- Amendment
Status:
Point in time view as at 01/04/1991.
Changes to legislation:
Local Government Finance Act 1988, Cross Heading: Students is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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StudentsE+W
[F16A 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
F1Sch. 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)
6AA 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.
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