10(1)Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons would be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular day if the dwelling were not or had not been on that day a relevant dwelling for the purposes of paragraph 8 above, provision equivalent to that included under that paragraph subject to any modifications the Secretary of State thinks fit.E+W+S
(2)Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons—
(a)are or will be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular period; or
(b)would be so liable if the dwelling were not or had not been an exempt dwelling for that period,
provision equivalent to that included under paragraph 9 above subject to any modifications the Secretary of State thinks fit.