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2. For paragraph 17 of the Schedule to the Council Tax (Exempt Dwellings) (Scotland) Order 1992(1), there shall be substituted the following paragraph:—
“17. A dwelling which is, or is part of, a hall of residence provided predominantly for the accommodation of students, and which—
(a)is owned or managed by—
(i)an institution within the meaning of paragraph 5(4) of Schedule 1 to the Act(2); or
(ii)a body established for charitable purposes only; or
(b)is the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provided.”.
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