“(ca)

at the time the payment is made, the individual—

(i)

in a case where the qualifying course of vocational training is such a course by virtue only of paragraph (b) of subsection (10) below, has attained the age of thirty, or

(ii)

in any other case, has attained school-leaving age and, if under the age of nineteen, is not a person who is being provided with full-time education at a school,”.

“(10)

In this section “qualifying course of vocational training” means—

(a)

any programme of activity capable of counting towards a qualification—

(i)

accredited as a National Vocational Qualification by the National Council for Vocational Qualifications; or

(ii)

accredited as a Scottish Vocational Qualification by the Scottish Vocational Education Council; or

(b)

any course of training which—

(i)

satisfies the conditions set out in the paragraphs of section 589(1) of the Taxes Act 1988 (qualifying courses of training etc),

(ii)

requires participation on a full-time or substantially full-time basis, and

(iii)

extends for a period which consists of or includes four consecutive weeks,

but treating any time devoted to study in connection with the course as time devoted to the practical application of skills or knowledge.”