2 Caravans in Scotland: standard community charges and non-domestic rates
(1) In section 2(3) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (definition of “domestic subjects” for purposes of Valuation Acts), for the word “and”, where thirdly occurring, substitute the words—

“but does not include a caravan which is not a person’s sole or main residence.
In this subsection, “caravan” has the same meaning as it has in Part I of the Caravan Sites and Control of Development Act 1960.”

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This amendment shall be deemed to have had effect from 1st April 1990.
1987 c. 47.
(2) Where, by virtue of subsection (1), a caravan ceases to be domestic subjects it together with its pitch shall be entered in the valuation roll with effect from 1st April 1990 or, if the date of such cessation is later, that date.
(3) The Secretary of State may make regulations for the purpose of giving effect to subsections (1) and (2); and the regulations may have retrospective effect and may apply, with or without modifications, any enactment relating, as respects Scotland, to valuation or rating or any provision made under such an enactment.
Regulations under this subsection shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(4) Where a person has, in respect of premises being a caravan, paid the standard community charge imposed by a local authority in respect of the financial year 1989-1990, the local authority shall, on application duly made to them, pay him or, if he has since died, his executor an amount equal to one half of the sum so paid by him.
An application is duly made for this purpose only if it is made on or before 30th September 1991 by the person referred to above or, as the case may be, his executor.
(5) Section 3A of the Rating (Caravan Sites) Act 1976 (special provision for the partial derating of static caravans) and section 15 of the Rating and Valuation (Amendment) (Scotland) Act 1984 (which inserted the said section 3A into that Act) are repealed.
These repeals shall be deemed to have had effect from 1st April 1990.
1976 c. 15.
1984 c. 31.
(6) Expressions used in this section and in the Abolition of Domestic Rates Etc. (Scotland) Act 1987 have the same meaning in this section as in that Act.
1987 c. 47.