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12A person is an exempt individual on a particular day if—
(a)at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and
(b)the day does not fall within a period in which he is undertaking afull-time course of education.
13A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.
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