# Local Government Finance Act 1988, Paragraph 6A

Extent: E+W

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/1/paragraph/6A (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-1/paragraph-6A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.