The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992 No. 2955 (S. 242)

Prospective

Variation of definition of dwelling S

4.  There shall be included as a dwelling any lands and heritages or parts thereof—

(a) which fall within the classes specified in Schedule 1 to these Regulations; and

(b) which would, but for the provisions of section 73(1) of the Act—

(i) be entered separately in the valuation roll; or

(ii) in the case of parts of lands and heritages, form part of a separate entry in the valuation roll.

Commencement Information

I1 Reg. 4 in force at 28.12.1992, see reg. 1