# Local Government Finance Act 1992, Paragraph 3


(1) A person shall be disregarded for the purposes of discount on a particular day if on the day he—
(a) has attained the age of 18 years; but
(b) is a person in respect of whom another person is entitled to child benefit, or would be so entitled but for paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992.
(2) The Secretary of State may by order substitute another provision for sub-paragraph (1)(b) above as for the time being effective for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.