Part III Community Charges

101 Transitory exemption for school leavers.

1

After paragraph 5 of Schedule 1 to the M11988 Act (personal community charge: exemption) there shall be inserted the following paragraph—

5A School leavers

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 the period of 6 months beginning with 1 May 1992,

c

immediately before that date he was undertaking a qualifying course of education, and

d

the course was not undertaken in consequence of an office or employment held by him.

2

After sub-paragraph (1) of paragraph 6A of Schedule 1A to the M21987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—

1A

If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—

a

1st November 1992,

b

his twentieth birthday.