Section 101 | Transitory exemption for school leavers.

(1)After paragraph 5 of Schedule 1 to the 1988 Act (personal community charge: exemption) there shall be inserted the following paragraph—

5ASchool leavers

(a)he is aged under 20 on the day,

(b)the day falls within the period of 6 months beginning with 1 May 1992,

(c)immediately before that date he was undertaking a qualifying course of education, and

(d)the course was not undertaken in consequence of an office or employment held by him.

(2)After sub-paragraph (1) of paragraph 6A of Schedule 1A to the 1987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—

(1A)If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—

(a)1st November 1992,

(b)his twentieth birthday.