Article 2 Amendment of Order
After paragraph 11(a)(i) of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992f1, there shall be inserted the following:—
“(ia)a student’s spouse or dependent, being in either case a person who is not a British citizen and who is prevented by the terms of his leave to enter or remain in the United Kingdom from taking paid employment or from claiming benefits;”.
In paragraph 12 of that Schedule—
in sub-paragraph (a), there shall be inserted at the end the words “or a person falling within paragraph 11(a)(ia) above”; and
in sub-paragraph (b), for the words “a student or students” there shall be substituted the words “at least one student”.
After paragraph 23 of that Schedule, there shall be inserted the following paragraph:—
“24A dwelling which is occupied only by one or more persons who are disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to the Act.”.