Exemption from date prior to coming into force of the Regulations6
In respect of the financial year 1989–90, a person—
a
who was not within the old definition of severely mentally impaired immediately before the coming into force of these Regulations;
b
who is within the new definition of that expression and is exempt at any time on or after the coming into force of these Regulations and in that financial year; and
c
who fulfilled any of the conditions which are now mentioned in paragraph 4(2) of Schedule 1A to the Act on any date in that financial year prior to the coming into force of these Regulations (irrespective of whether or not the condition concerned was then mentioned in that paragraph),
shall be treated as having been exempt as from the earliest date in that financial year in which he fulfilled any of those conditions.