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The Non-Domestic Rating (Payment of Interest) (Scotland) Amendment Regulations 2009
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- Scottish Statutory Instruments
- 2009 No. 76
- Regulation 3
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Amendment of Regulation 3
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3.—(1) In regulation 3(1) (entitlement to interest)–
(a)for “Subject to paragraph (2)” substitute “Subject to paragraphs (2) and (3)”;
(b)delete “or, as the case may be, regulation 5 or 6”.
(2) After regulation 3(2) insert–
“(3) Where the base lending rate referred to in regulation 4(2)(e)(1) is, or is lower than, 1%, paragraph (1) shall not apply in respect of such part of the repayment as is referable to the overpayment in relation to that relevant period.”.
(1)
Regulation 4(2)(e) is inserted by regulation 4(b) of these Regulations.
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