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10(1)Schedule 1 (exemption) shall be amended as follows.
(2)The following paragraph shall be substituted for paragraph 5 (children)—
“5A person is an exempt individual on a particular day if the day falls within a week for which—
(a)a person is entitled to child benefit in respect of the individual, or
(b)a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.”
(3)The following paragraphs shall be substituted for paragraph 6 (students)—
“6A person is an exempt individual on a particular day if—
(a)the day falls within a period in which he is undertaking a full-time course of education, and
(b)on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.
6AA person is an exempt individual on a particular day if—
(a)he is aged under 20 on the day,
(b)the day falls within a period in which he is undertaking a qualifying course of education, and
(c)the course is not undertaken in consequence of an office or employment held by the person.”
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