# The Council Tax Reduction (Scotland) Regulations 2021, Paragraph 4

Extent: S

(1) Premises that a person intends to occupy as their home where—
(a) the person has acquired the premises within the past 6 months but not yet taken up occupation,
(b) the person is taking steps to obtain possession and has commenced those steps within the past 6 months, or
(c) the person is carrying out essential repairs or alterations required to render the premises fit for occupation and these have been commenced within the past 6 months.
(2) A person is to be taken to have commenced steps to obtain possession of premises on the date that legal advice is first sought or proceedings are commenced, whichever is earlier.

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Source: https://www.legislation.gov.uk/ssi/2021/249/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-reduction-scotland-regulations-2021/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.