(1)If in the case of a child in respect of whom a claim is made under section 10 of the Taxes Act (children) the claimant proves that the conditions in subsection (2) below are fulfilled, the appropriate amount to be deducted from the claimant's income under subsection (1) of that section for the year 1977-78 and the three following years of assessment shall be determined in accordance with subsection (3) of that section as amended for the year 1976-77 by section 29(2) of the [1976 c. 40.] Finance Act 1976.
(2)The conditions referred to in subsection (1) above are—
(a)that on 31st December 1976 the child was following a full-time course at a university, college, school or other educational establishment; and
(b)that he was then over the age of nineteen years or that the course was an advanced course ; and
(c)that he is following such a course as is mentioned in paragraph (a) above in an academic year beginning in the year of assessment and either—
(i)is not in receipt of a grant from a government department or local authority or otherwise out of public funds in respect of that course for that academic year or any period determined by reference to it; or
(ii)is in receipt of such a grant as aforesaid, being a grant which is calculated in accordance with provisions for taking account of parental income but the amount of which does not fall to be reduced under those provisions.
(3)In subsection (2)(b) above " advanced course " means—
(a)a course in preparation for a degree, a diploma of higher education, a higher national diploma or a teaching qualification;
(b)a course of post-graduate or post-diploma instruction; or
(c)any other course, being a course of a standard above ordinary national diploma, general certificate of education (advanced level) or Scottish certificate of education (higher level);
and if any question arises whether a course falls within the above definition, the Board may consult the Secretary of State for Education and Science.
(4)In the application of subsection (3) above to Scotland and Northern Ireland the Secretary of State and the Department of Education for Northern Ireland shall respectively be substituted for the Secretary of State for Education and Science.
(5)In its application to the year 1977-78 subsection (1) above shall have effect as if in subsection (2) above there were inserted after paragraph (c)(ii) the words “or
(iii)is in receipt of such a grant as is mentioned in sub-paragraph (i) above, being a grant under section 2 of the [1962 c. 12.] Education Act 1962, section 49(1) or 51(1)(c) of the [1962 c. 47.] Education (Scotland) Act 1962 or regulation 7 of the [S.R. 1975/314.] Students Awards Regulations (Northern Ireland) 1975.”.