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.