Commentary on Sections Overview Part 3: Eligibility of individuals Paragraph 16: Qualifying periods
2995.This paragraph supplements paragraph 15, and specifies various qualifying periods that may apply. The paragraph derives from paragraph 14(2) to (5) of Schedule 8.
2996.The material in sub-paragraphs (2) and (3) has been substantially recast to produce a result similar to that achieved in paragraph 14.