{
  "url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-21",
  "json_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-21.json",
  "legislation": "uksi/1997/728",
  "legislation_title": "The Council Tax (Exempt Dwellings) (Scotland) Order 1997",
  "legislation_url": "https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997",
  "path": "schedule/1/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": "Dwellings of persons made bankrupt",
  "text": "A dwelling–\n(a) which is not the sole or main residence of any person;\n(b) an interest in which is vested in a permanent trustee by virtue of subsection (1) or (10) of section 31, or subsection (6) of section 32, of the Bankruptcy (Scotland) Act 1985 ; and\n(c) in respect of which that trustee is the only qualifying person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1985 c.66; subsection (1) of section 31 was amended by the Pensions Act 1995 (c.26), Schedule 3, paragraph 13; subsection (10) of section 31 was inserted by the Housing Act 1988 (c.50), section 118(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/21",
    "retrieved_at": "2026-10-29T12:21:48.252490+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}