# The Council Tax (Dwellings) (Scotland) Regulations 2010, Regulation 2: Interpretation


In these regulations—
“power station” means a combined heat and power station as defined in paragraph 148(1) of Schedule 6 to the Finance Act 2000 together with pipes and risers for the transport of water to and from that station; and
“tenement” means a building or a part of a building which comprises two related flats which, or comprises more than two related flats at least two of which—
(a) are, or are designed to be, in separate ownership; and
(b) are divided from each other horizontally.

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Source: https://www.legislation.gov.uk/ssi/2010/35/regulation/2 (the official version)
Page: https://openlegislation.uk/council-tax-dwellings-scotland-regulations-2010/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.