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The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992

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School boarding accommodation

5.  Any lands and heritages which are used wholly or mainly as—

(a)a school boarding house; or

(b)school dormitory accommodation,

including any kitchen, dining room or other premises which are integrated with and which are used wholly in connection with the school boarding house or, as the case may be, the school dormitory accommodation.

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