SCHEDULES
F2SCHEDULE 1A Personal Community Charge: Exemption
Annotations:
Amendments (Textual)
Persons without fixed abode
13
1
A person is exempt in relation to any day if—
a
he has no fixed abode in Scotland or elsewhere; and
b
at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.
2
If a person has no fixed abode (in Scotland or elsewhere) he shall be treated as having his sole or main residence in the place where he is at any particular time.
3
Whether anything is a caravan shall be construed in accordance with Part I of the M1Caravan Sites and Control of Development Act 1960.
4
In this paragraph—
a
a building includes a chalet or hut; and
b
a residential boat is a boat which is designed or adapted for human habitation.
Sch. 1A inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2), s. 137, Sch. 12 para. 35