- this new infant’s moms and dad (section 252(2)(a) brings a lengthy meaning of mother or father towards the purposes of the new Act);
- the brand new taxpayer’s lover or well-known-law mate; otherwise
- various other person who was able to allege a taxation credit significantly less than section 118 into child to the season.
step 1.11 The full-big date instructional program is but one you to definitely persists at least about three straight days and requires that every student regarding program purchase in the the very least ten times each week for the programmes or are employed in new system. A member-big date educational system is but one you to definitely continues at least about three successive days and requires that each and every beginner about program purchase on least twelve circumstances four weeks into courses.