In regulation 10 (circumstances in which persons are to be treated as receiving relevant education)—
(a) in paragraph (1)—
(i) after sub-paragraph (a)(iv) there shall be inserted the following head—
(v) receiving education which is recognised by the Secretary of State under section 2(1A) of the Child Benefit Act 1975 .
(ii) after sub-paragraph (a) there shall be inserted the following sub-paragraph—
(aa) In the case of a person to whom sub-paragraph (a) of this paragraph ceases to apply on or after the date on which he has been entered for any external examination in connection with the education he was receiving, attending or treated as receiving under that sub-paragraph and on the date on which that sub-paragraph so ceased he continued to be so entered, for the period from that date until the date of the examination or, where he has been entered for more than one such examination, the last of those examinations.
(iii) for sub-paragraph (b) there shall be substituted the following sub-paragraph—
(b) in the case of a person who has ceased to be a person to whom sub-paragraph (a) or (aa) applies, for the period beginning with the starting date and ending with the terminal date.
(b) in paragraph (2)—
(i) for sub-paragraph (a) there shall be substituted the following sub-paragraph—
(a) “starting date”means the date on which he ceases to be a person to whom sub-paragraph (a) or (aa), if later of paragraph (1) applies;
(ii) at the end of sub-paragraph (b) there shall be added the words“or if later, after the date on which he attained compulsory school age.”;
(iii) after sub-paragraph (b) there shall be added the following sub-paragraph—
(c) “compulsory school age”means—
(i) in England and Wales the upper limit of compulsory school age as determined in accordance with section 9 of the Education Act 1962 ;
(ii) in Scotland, the upper limit of school age as determined in accordance with sections 31 and 33 of the Education (Scotland) Act 1980 .