11E+W+SA person shall be disregarded for the purposes of discount on a particular day if—
(a)on the day he falls within such description as may be prescribed; and
(b)such conditions as may be prescribed are fulfilled.
11E+W+SA person shall be disregarded for the purposes of discount on a particular day if—
(a)on the day he falls within such description as may be prescribed; and
(b)such conditions as may be prescribed are fulfilled.