SCHEDULES

F1SCHEDULE 1

Annotations:
Amendments (Textual)
F1

Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4)); (1.4.1992) by S.I. 1992/494, art. 2(a)(b); (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 98.

Students

F26

A 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.