Scottish Statutory Instrument 1999 No. 153

The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999

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© Crown Copyright 1999

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     " 2. The amounts paid or payable to the authority in respect of non-domestic rates for the relevant year without taking into account-


(a) any apportionment carried out by the assessor under section 24A(1) of the 1966 Act[3];

(b) any remission granted by the authority under section 25A of that Act[4];

(c) any reduction or remission granted by the authority under section 4(5) of the 1962 Act[5]; or

(d) any reduction or remission granted by the authority under paragraph 4 of Schedule 2 to the 1997 Act[6].".

     3. In paragraph 7 of Schedule 1 to the principal Regulations-

(a) for sub-paragraph (a) there shall be substituted-


" (a) are payable to the authority in respect of non-domestic rates for-


(i) a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or

(ii) the period beginning with 1st April 1999 and ending with 30th June 1999;"; and



(b) in sub-paragraph (c), after the words "in this paragraph" there shall be inserted the words "or in paragraph 7A".

     4. After paragraph 7 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:-

     " 7A. The amounts which-


(a) are payable to the authority in respect of non-domestic rates for


(i) the relevant year;

(ii) a preceding year commencing after 31st March 2000; or

(iii) the period beginning with 1st July 1999 and ending with 31st March 2000;



(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and

(c) have not been taken into account as amounts described in this paragraph or in paragraph 7 in a calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.".

     5. In paragraph 8 of Schedule 1 to the principal Regulations-

(a) for sub-paragraph (a) there shall be substituted-


" (a) as amounts paid or payable to the authority or to an old authority in respect of non-domestic rates for-


(i) a preceding year commencing after 31st March 1993 and ending before 1st April 1999; or

(ii) the period beginning with 1st April 1999 and ending with 30th June 1999;



were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;"; and



(b) in sub-paragraph (c), after the words "in this paragraph" there shall be inserted the words "or in paragraph 8A".

     6. After paragraph 8 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:-

     " 8A. The amounts which-


(a) as amounts paid or payable to the authority in respect of non-domestic rates for-


(i) a preceding year commencing after 31st March 2000; or

(ii) the period beginning with 1st July 1999 and ending with 31st March 2000;



were taken into account by the authority in question in a previous calculation made under paragraph 11(5) of Schedule 12 to the Act;

(b) have since been repaid or are now repayable by the authority; and

(c) have not been taken into account as amounts described in this paragraph or in paragraph 8 in a calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.".

JACK McCONNELL
A member of the Scottish Executive

St Andrew's House, Edinburgh
24th November 1999

[2] S.I. 1996/3070, amended by S.I. 1997/2867 and S.I. 1998/2957.back

[3] 1966 c.51. Section 24A of the 1966 Act was inserted by the Local Government etc. (Scotland) Act 1994 (c.39), section 155.back

[4] Section 25A of the 1966 Act was inserted by the Local Government etc. (Scotland) Act 1994 (c.39), section 156.back

[5] 1962 c.9.back

[6] 1997 c.29back

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