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2(1)Section 2 (persons subject to personal community charge) shall be amended as follows.
(2)The following subsection shall be inserted after subsection (1)—
“(1A)But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.”
(3)The following subsections shall be substituted for subsection (5) (residence of students)—
“(5)Subsection (5A) below applies in the case of a person if—
(a)he is undertaking a full-time course of education, and
(b)for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.
(5A)On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—
(a)the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;
(b)if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;
(c)if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.”
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