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The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003
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- 2003 No. 137
- Regulation 2
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Citation, commencement and amendment of the Council Tax (Liability of Owners) (Scotland) Regulations 1992
2.—(1) The Council Tax (Liability of Owners) (Scotland) Regulations 1992(1) are amended as follows.
(2) In the Schedule, for paragraph 3 there shall be substituted–
“3. A dwelling occupied, or which could be occupied, by persons who do not constitute a single household and which is occupied by one or more persons each of whom–
(a)is a tenant of, or has a licence to occupy, part only of the dwelling; or
(b)has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole.”.
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