6Power to modify types of buildings which may be taxable(1)

The Scottish Ministers may by regulations modify—

(a)

the list of cases where a building or part of a building is to be taken as intended to be used as a dwelling or other accommodation in section 4(2),

(b)

the list of cases where a building or part of a building is not to be taken as intended to be used as a dwelling or other accommodation in section 4(3), or

(c)

the meaning of “exempt new residential unit” in section 5.

(2)

Without limiting the generality of subsection (1), regulations under this section may—

(a)

modify a type of relevant building (within the meaning of section 80O of the Scotland Act 1998) described by—

(i)

adding a type of building,

(ii)

varying a description of a type of building, or

(iii)

removing a type of building,

(b)

make different provision in relation to different areas or classes of land,

(c)

make further provision about the description of buildings or lands, including by reference to a document of a particular description published or produced from time to time by such person as the regulations may specify.

(3)

Regulations under subsection (1) may modify any enactment (including this Act).

(4)

Before making regulations under this section, the Scottish Ministers must consult—

(a)

local authorities,

(b)

persons whom the Scottish Ministers consider represent the interests of the residential property development sector, and

(c)

such other persons as the Scottish Ministers consider appropriate.