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The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 355 (S. 39)
- PART II
- Regulation 17
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Effective date for alterations—additions or deletions of dwellings
17.—(1) Any alteration of the list effected so as to show a dwelling which is not or was not shown on the list shall have effect from the later of—
(a)the day on which the dwelling came into existence as a dwelling; and
(b)1st April 1993.
(2) Any alteration of the list effected so as to delete a dwelling which is or was shown on the list shall have effect from the later of—
(a)the day on which the property ceased to exist as a dwelling; and
(b)1st April 1993.
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