# Local Government Finance Act 1988, Paragraph 12

Extent: E+W

A 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 a full-time course of education.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.