Paragraph 2

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—

(a)

which is entered in the valuation list with effect from 1st April 1993; and

(b)

in respect of which less than 6 months have elapsed since the date on which it would first have been entered in that list had that list been in force from 1st October 1992.