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Paragraph 21

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

A dwelling which falls within either of the classes of lands and heritages specified in paragraphs (2) and (3) of regulation 2 of the Council Tax (Dwellings) (Scotland) Regulations 1992(f1).

Annotations

Footnotes

f1

S.I. 1992/1334.