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The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993
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- 1993 No. 344 (S. 36)
- Regulation 2
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Amendment of Regulations
2.—(1) In paragraph 3 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992(1)—
(a)for the words “occupied by persons”, there shall be substituted the word “which”;
(b)before the word “who”, there shall be inserted the words “was originally constructed or subsequently adapted for occupation by persons”; and
(c)before the word “each”, there shall be inserted the words “is occupied by one or more persons,”.
(2) After paragraph 5 of that Schedule, there shall be inserted the following paragraph:—
“School boarding accommodation
6. Premises which fall to be treated as a dwelling by virtue of regulation 4 of, and paragraph 5 of Schedule 1 to, the Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992(2).”.
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