Paragraph 6A
England and Wales
A person is an exempt individual on a particular day if—
(a)
he is aged under 20 on the day,
(b)
the day falls within a period in which he is undertaking a qualifying course of education, and
(c)
the course is not undertaken in consequence of an office or employment held by the person.
Notes on Schedule 1
Textual amendments
- 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Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4));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.