This section has no associated Explanatory Notes
14(1)The Council Tax (Exempt Dwellings) (Scotland) Order 1997 (S.I. 1997/728) applies in accordance with the modification in this paragraph.
(2)Schedule 1 has effect as if after paragraph 12 there were inserted—
“12AAdwelling which—
(a)became unoccupied for a reason relating to coronavirus on or after 17 March 2020,
(b)was, immediately prior to becoming unoccupied, an exempt dwelling under paragraph 10 or 12 above, and
(c)remains unoccupied.”.