
1 
These Regulations may be cited as the Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003 and shall come into force on 1st April 2003.
2 

(1) The Council Tax (Liability of Owners) (Scotland) Regulations 1992 are amended as follows.
(2) In the Schedule, for paragraph 3 there shall be substituted–“
3. 
A dwelling occupied, or which could be occupied, by persons who do not constitute a single household and which is occupied by one or more persons each of whom–
(a) is a tenant of, or has a licence to occupy, part only of the dwelling; or
(b) has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling as a whole.”.
PETER J PEACOCK
A member of the Scottish Executive
St Andrew’s House, Edinburgh
3rd March 2003