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Class C a person who–
(a)is under the age of 20; and
(b)has within a relevant period ceased to undertake a qualifying course of education, within the meaning of Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 1992(1).
(2) In relation to Class C in paragraph (1)–
(a)“relevant period” means the period after 30th April and before 1st November in any year; and
(b)the day in question must be within the same relevant period as that in which the cessation takes place.
S.I. 1992/548.
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