The Council Tax (Dwellings) (Scotland) Regulations 2010

Interpretation

This section has no associated Executive Note

2.  In these regulations—

“power station” means a combined heat and power station as defined in paragraph 148(1) of Schedule 6 to the Finance Act 2000(1) together with pipes and risers for the transport of water to and from that station; and

“tenement” means a building or a part of a building which comprises two related flats which, or comprises more than two related flats at least two of which—

(a)

are, or are designed to be, in separate ownership; and

(b)

are divided from each other horizontally.