
1 

(1) These Regulations may be cited as the Council Tax (Dwellings) (Scotland) Regulations 1993 and shall come into force on 1st April 1993.
(2) In these Regulations, “the Act” means the Local Government Finance Act 1992.
2 
The definition of dwelling in section 72(2) of the Act is hereby further varied by excluding any lands and heritages which are timeshare accommodation within the meaning of the Timeshare Act 1992.
Allan Stewart
Parliamentary Under Secretary of State, Scottish Office
St Andrew’s House,
Edinburgh
8th March 1993