# The Council Tax (Transitional Reduction Scheme) (Scotland) Regulations 1993, Regulation 4: Persons to whom Part II applies


A person is an eligible person for the purposes of this Part in respect of a particular day in the prescribed year if, as regards that day—
(a) he is a liable person in respect of a qualifying dwelling; and
(b) the dwelling is the sole or main residence of any person.

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Source: https://www.legislation.gov.uk/uksi/1993/277/regulation/4 (the official version)
Page: https://openlegislation.uk/council-tax-transitional-reduction-scheme-scotland-regulations-1993/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.