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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
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- 1992 No. 2955 (S. 242)
- Regulation 7
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Amendment of the Council Tax (Dwellings) (Scotland) Regulations 1992
7. The Council Tax (Dwellings) (Scotland) Regulations 1992(1) are hereby amended—
(a)by adding, after “1992” in paragraph (2) of regulation 1, the words “and “private motor vehicle” means a mechanically propelled vehicle not falling within Schedules 2, 3 and 4 to the Vehicles (Excise) Act 1971(2)”; and
(b)by adding, at the end of regulation 2, the following paragraph:—
“(4) Lands and heritages which are not in use shall nevertheless be treated as falling within the class specified in paragraph (2) or that specified in paragraph (3) if, when last in use, they were used as specified in those paragraphs.”.
(1)
S.I. 1992/1334.
(2)
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