72 Dwellings chargeable to council tax
Local Government Finance Act 1992 (1992 c 14) | Legislation

Chargeable dwellings

72  Dwellings chargeable to council tax

(1)     Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

(2)     In this Part, “dwelling”—

(a)     means any lands and heritages—

(i)     which consist of one or more dwelling houses with any garden, yard, garage, outhouse or pertinent belonging to and occupied with such dwelling house or dwelling houses; and

(ii)     which would, but for the provisions of section 73(1) below, be entered separately in the valuation roll;

(b)     includes—

(i)     the residential part of part residential subjects; and

(ii)

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