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Local Government Finance Act 1988

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Changes over time for: Section 13

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Version Superseded: 06/03/1992

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Status:

Point in time view as at 01/04/1991. This version of this provision has been superseded. Help about Status

Changes to legislation:

Local Government Finance Act 1988, Section 13 is up to date with all changes known to be in force on or before 28 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. Help about Changes to Legislation

13 Relief for students.E+W

(1)This section applies where—

(a)a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a chargeable financial year, and

(b)on any day in the period represented by B he is undertaking a full-time course of education.

(2)If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.

(3)If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula—

(4)A and C have the meanings given in section 12 above.

(5)P is the number of days which fall within the financial year and on which—

(a)he is shown in the register as subject to the charge, and

(b)he is not undertaking the course.

(6)Q is the number of days which fall within the financial year and on which—

(a)he is shown in the register as subject to the charge, and

(b)he is undertaking the course.

(7)The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.

(8)For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.

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