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Non-Domestic Rates (Scotland) Act 2020
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6Discretion of local authority to determine whether lands and heritages are dwellings
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In section 72 of the Local Government Finance Act 1992 (dwellings chargeable to council tax), after subsection (4) insert—
“(4A)Where regulations under subsection (4) prescribe a class, the regulations may confer discretion on a local authority to determine, in such circumstances as may be prescribed, whether particular lands and heritages fall within that class.”.
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