23. Council tax payable in respect of a dwelling within the meaning of section 3, or in Scotland section 72, of the Local Government Finance Act 1992(1) or the basis or any part of the basis on which that tax is calculated.
(1)
23. Council tax payable in respect of a dwelling within the meaning of section 3, or in Scotland section 72, of the Local Government Finance Act 1992(1) or the basis or any part of the basis on which that tax is calculated.