5. The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992(1) shall be amended by inserting, at the end of regulation 2(b), the following sub-paragraph:—
“(iii)if the alteration causes the dwelling to be a qualifying dwelling in terms of regulation 3(2)(a) of the Council Tax (Reduction of Liability) (Scotland) Regulations 1994, a note to that effect and a note of the day which is the day after the end of the relevant period (in terms of regulation 3(2)(b) of those Regulations) in respect of the dwelling; and”.
S.I. 1992/1330.