4Council tax: students to be exempt from liability
1
The Local Government Finance Act 1992 (c. 14) shall be amended as follows.
2
In subsection (4) of section 75 (exemption of certain persons from liability to pay council tax)—
a
after the word “discount” there shall be inserted “either”; and
b
after the word “impaired)” there shall be inserted “or, being a student, by virtue of paragraph 4 of that Schedule”.
3
In subsection (2) of section 77 (exemption of certain spouses from liability to pay council tax)—
a
after the word “discount” there shall be inserted “(a)”; and
b
after the word “impaired)” there shall be inserted
; or
b
being a student, by virtue of paragraph 4 of that Schedule.