Subsection (2) below applies in the case of a dwelling provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.
Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—
the dwelling being a chargeable dwelling; or
any person being liable to pay council tax in respect of the dwelling.
The authorities are—
a billing authority other than the Council of the Isles of Scilly;
a county council;
the Greater London Authority;
any functional body, within the meaning of the Greater London Authority Act 1999;
a police and crime commissioner;
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the Receiver for the Metropolitan Police District; . . .
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The Secretary of State may by order provide that subsection (2) above shall also apply in relation to any dwelling of a class prescribed by the order.
Subsections (3) and (4) of section 4 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (2) of that section.