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The Council Tax (Dwellings) (Scotland) Regulations 1993

S.I. 1993/526 · Made 8 March 1993

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

COUNCIL TAX, SCOTLAND

Made 8th March 1993

Laid before Parliament 11th March 1993

Coming into force 1st April 1993

The Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992f1 and of all other powers enabling him in that behalf, hereby makes the following Regulations:—

Annotations to the whole text

Footnotes

f1

1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Variation of definition of dwelling
  3. Signature
  4. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1993 and shall come into force on 1st April 1993.

(2)

In these Regulations, “the Act” means the Local Government Finance Act 1992.

2Variation of definition of dwelling

The definition of dwelling in section 72(2) of the Act is hereby further variedf1 by excluding any lands and heritages which are timeshare accommodation within the meaning of the Timeshare Act 1992f2.

Signature

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

8th March 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations provide that timeshare accommodation is not to be included within the definition of “dwelling” for the purposes of council tax in Scotland. As a consequence, non-domestic rates rather than the council tax will be payable in respect of such accommodation.