3.—(1) The class of dwellings described in paragraph (2) is prescribed for the purposes of section 12 of the Act for each financial year beginning on or after 1st April 1993.
(2) The class of dwellings described in this paragraph comprises every dwelling in Wales—
(a)in respect of which a period of 6 months or more has elapsed since the last day on which it was the sole or main residence of an individual;
(b)which is furnished; and
(c)which does not consist of a pitch occupied by a caravan, or a mooring occupied by a boat,
except that the class of dwellings described in this paragraph shall not include any dwelling which is excluded from that class by virtue of paragraph (3) or (4).
(3) The class of dwellings described in paragraph (2) shall not include any unoccupied dwelling in relation to which a person is a qualifying person in his capacity as personal representative, if—
(a)no person is a qulaifying person in any other capacity, and
(b)either no grant of probate or of letters of administration has been made, or less than 12 months have elapsed since the day on which such a grant was made.
(4) The class of dwellings described in paragraph (2) shall not include any dwelling where a qualifying person in relation to that dwelling is a qualifying person in realtion to another dwelling which is for him job-related.
(5) For the purposes of paragraph (4), a dwelling is job-realted for a person if it falls within the description set out in paragraph 1 or 2 of the Schedule.