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

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Source: https://www.legislation.gov.uk/uksi/1992/1333/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1992/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.