SCHEDULE 1E+W DEFINITION OF STUDENTS, ETC

PART IE+W APPRENTICES

1.—(1) A person is an apprentice on a particular day if, on that day he is—E+W

(a)employed for the purpose of learning a trade, business, profession, office, employment or vocation;

(b)for that purpose undertaking a programme of training leading to a qualification accredited by the [F1Qualifications and Curriculum Authority] [F2National Assembly for Wales or the Qualifications and Curriculum Authority] or the Scottish Vocational Educational Council; and

[F3(c)employed at a salary or in receipt of an allowance or both, which are, in total—

F4(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)[F5employed at a salary or in receipt of an allowance or both, which are, in total no more than £195 per week].]

[F3(c)employed at a salary or in receipt of an allowance or both, which are, in total no more than £195 per week.]

(2) A person is undertaking a programme for the purposes of paragraph (1) on a particular day, if the day falls within the relevant period for that programme.

Textual Amendments

F1Words in Sch. 1 para. 1(1)(b) substituted (E.) (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Council Tax (Discount Disregards) (Amendment) (England) Order 2006 (S.I. 2006/3396), arts. 1(1), 2(2)(a)(i)

F3Sch. 1 para. 1(1)(c) substituted (E.) (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Council Tax (Discount Disregards) (Amendment) (England) Order 2006 (S.I. 2006/3396), arts. 1(1), 2(2)(a)(ii)

F5Words in Sch. 1 para. 1(1)(c)(ii) substituted (W.) (1.4.2007) by The Council Tax (Discount Disregards) (Amendment) (Wales) Order 2007 (S.I. 2007/580), arts. 1(1), 3(1)(c)