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This Order amends (with effect from 1st April 2002) the Council Tax (Exempt Dwellings) (Scotland) Order 1997 (“the 1997 Order”), which lists those classes of dwelling which are exempt from the council tax in Scotland.
The Order amends paragraph 8(a) in Schedule 1 to the 1997 Order to extend exemption from the council tax to dwellings awaiting demolition that are owned by a registered social landlord.
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