Paragraph 14

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

A dwelling—

(a)

which is not the sole or main residence of any person;

(b)

in respect of which the qualifying person (or, where there is more than one such person, one or more of them) is a debtor, or one of the joint debtors, in a heritable security secured over the dwelling; and

(c)

lawful possession o f which has been entered into by the creditor in that heritable security.