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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch., para.11(a)(ia) added by Council Tax (Exempt Dwellings) 1995 art.2(1)
Sch., para.12(a)(b) amended by Council Tax (Exempt Dwellings) 1995 art.2(2)
Sch., para.24 added by Council Tax (Exempt Dwellings) 1995 art.2(3)
Sch, para 11 substituted by Council Tax (Exempt Dwellings) 1993 art.2(1)
Sch, para 17(b) amended by Council Tax (Exempt Dwellings) 1993 art.2(2)
Sch, para 23 added by Council Tax (Exempt Dwellings) 1993 art.2(3)
Sch, para 5 substituted by Council Tax (Exempt Dwellings) 1992 art.2(2)
Sch, para 7(b) amended by Council Tax (Exempt Dwellings) 1992 art.2(3)
Sch, para 22 added by Council Tax (Exempt Dwellings) 1992 art.2(4)
Sch. para. 9(a) words inserted by Rating, Valuation and Council Tax (Miscellaneous Provisions) 1996 art. 6(3)
Sch. para 17 substituted by Council Tax (Exempt Dwellings) 1994 art.2

An unoccupied and unfurnished dwelling in respect of which—

(a)

the effective date for the first entry in the valuation list is later than 1st April 1993;

(b)

there was no entry in the valuation roll immediately prior to the effective date for the first entry in that list; and

(c)

less than 6 months have elapsed since that effective date.