§ Resolved,
§ That, in relation to payments made on or after 1 January 1994, section 32 of the Finance Act 1991 shall have effect with the following amendments.
§
(1) In subsection (1), after paragraph (c) there shall be inserted the following paragraphs—
(ca) the individual has attained school-leaving age and, if under the age of nineteen, is not a person who is being provided with full-time education at a school,
(cb) the individual undertakes the course neither wholly nor mainly for recreational purposes or as a leisure activity,".
§ (2) In subsection (10), the words after paragraph (b) shall be omitted.
§
(3) After subsection (10) there shall be inserted the following subsection —
(11) In this section—
'school' means any institution at which full-time education is provided to persons at least some of whom are under school-leaving age; and
'school-leaving age' means the age of sixteen.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.