CISR17370 - The Scheme: secondary legislation:
regulation 36
This regulation refers to circumstances where the applicant
claims to have been in full time education; to be read in
conjunction with FA04/SCH11.
If an applicant claims, as a result of being in full time
education, not to have been subject to one or more of the
obligations at FA04/SCH11/PARA4(1), they must provide HMRC with the
following -
- If the applicant has been living in the UK, they
must supply a statement from the educational facility attended
certifying the periods during which they undertook full time
education: SI2005/2045 reg 36(2).
- If the applicant has been living outside the UK,
they must supply a statement from the educational facility they
attended, in the other country , certifying the periods during
which they undertook full time education: SI2005/2045 reg
36(3).
ENABLING PROVISION – FA04/SCH11/PARA4(5)
