14E+W+SAfter paragraph 6 of Schedule 1A to the M1Abolition of Domestic Rates Etc. (Scotland) Act 1987 there shall be inserted the following paragraph—
“6A(1)A person is exempt if—
(a)he is aged under 20;
(b)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.
(2)For the purposes of this paragraph, a person shall be treated as undertaking a qualifying course of education if (and only if) he fulfils such conditions as may be prescribed.”
Marginal Citations