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Paragraph 3 Interpretation

Original text. Later amendments are not shown.

In determining for the purposes of paragraphs 1 and 2 whether a dwelling has been continuously unoccupied for less than two years—

(a)

the dwelling is to be regarded as having been unoccupied during any period of occupation as a sole or main residence which was less than three months in duration;

(b)

the dwelling is to be regarded as having been occupied during any period in which it was a second home or a dwelling of a class referred to in Schedule 1; and

(c)

where the dwelling has never been occupied, the length of time is to be determined by reference to the length of time since the dwelling was entered on the valuation list compiled and maintained under section 84 of the Local Government Finance Act 1992.