SCHEDULES

SCHEDULE 6 Amendment of Scottish Enactments

Exemption from personal community charge

14

After 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.