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3. In article 3 of the Council Tax (Exempt Dwellings) Order 1992(1), for class I substitute—
“Class I: an unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who—
(a)for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder has his sole or main residence in another place (not being a hospital, care home, independent hospital or hostel within the meaning of paragraphs 6 or 7 of Schedule 1 to the Act or accommodation provided in Scotland by a care home service within the meaning of section 2(3) of the Regulation of Care (Scotland) Act 2001(2)); and
(b)has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence;”
S.I. 1992/558 to which relevant amendments have been made by the Council Tax (Exempt Dwellings) (Amendment) Order 1994 (S.I. 1994/539).
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