Regulation 2 Liability of owners—asylum seekers

After paragraph 6 of the Schedule to the Council Tax (Liability of Owners) (Scotland) Regulations 1992^f1 (classes of dwelling prescribed for the purposes of section 76(1) of the said Act) insert the following provision:

“Asylum seekers

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A dwelling provided to an asylum seeker under, or under arrangements made under, section 95 of the Immigration and Asylum Act 1999^f2.”.