The Council Tax (Exempt Dwellings) (Scotland) Amendment Order 1992

• Citation: S.I. 1992/2796
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Council Tax (Exempt Dwellings) (Scotland) -Amendment Order 1992 and shall come into force on 8th December 1992.

Section 2 Amendment of Order

(1) The Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992 shall be amended in accordance with the following provisions of this article.

(2) For paragraph 5 of that Schedule, there shall be substituted the following paragraph:—

(5) A dwelling—

(a) which is both unoccupied and unfurnished; and

(b) in respect of which less than 6 months have elapsed since the end of the last period of 6 weeks or more throughout which it was continually occupied or furnished.

(3) In paragraph 7(b) of that Schedule, after the word “met” there shall be added the word “solely”.

(4) After paragraph 21 of that Schedule, there shall be added the following paragraph:—

(22) A dwelling—

(a) which is not the sole or main residence of any person;

(b) an interest in which is vested in a permanent trustee by virtue of subsection (1) or (10) of section 31, or subsection (6) of section 32, of the Bankruptcy (Scotland) Act 1985 ; and

(c) in respect of which that trustee is the only qualifying person.