SCHEDULES

SCHEDULE 1

Students

F16

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.

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.