The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993

• Citation: S.I. 1993/344
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993 and shall come into force on 22nd March 1993.

Section 2 Amendment of Regulations

(1) In paragraph 3 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992 —

(a) for the words “occupied by persons”, there shall be substituted the word “which”;

(b) before the word “who”, there shall be inserted the words “was originally constructed or subsequently adapted for occupation by persons”; and

(c) before the word “each”, there shall be inserted the words “is occupied by one or more persons,”.

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

School boarding accommodation

(6) Premises which fall to be treated as a dwelling by virtue of regulation 4 of, and paragraph 5 of Schedule 1 to, the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 .