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.