# The Council Tax (Exempt Dwellings) (Scotland) Order 1997, Paragraph 21: Dwellings of persons made bankrupt


A dwelling–
(a) which is not the sole or main residence of any person;
(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
(c) in respect of which that trustee is the only qualifying person.

---
Source: https://www.legislation.gov.uk/uksi/1997/728/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/council-tax-exempt-dwellings-scotland-order-1997/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.