# Local Government Finance Act 1988, Paragraph 5

Extent: E+W

A person is an exempt individual on a particular day if the day falls within a week for which—
(a) a person is entitled to child benefit in respect of the individual, or
(b) a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.