# The Council Tax (Exempt Dwellings) (Scotland) Order 1992, Paragraph 14


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.

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.