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The Local Government (Non-Domestic District Rates and District Community Charges) (Scotland) Amendment Regulation 1991
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Amendment of principal Regulations
6. Regulation 5 of the principal Regulation (deductions to be made from the gross rate income produced in the district of a district council for any financial year) shall be amended by deleting the word “and” at the end of paragraph (a) and, at the end of paragraph (b), deleting the full stop and inserting the following:—
“; and
(c)the amount of any repayment made in that financial year of any prior rates under any of the statutory provisions or rule of law referred to in paragraph (a) above and any interest paid on such amounts in terms of section 9A of the 1975 Act(1); and
(d)the amount of any prior rates which is written off in that financial year by the rating authority as irrecoverable.”.
(1)
1975 c. 30; section 9A was inserted by the Local Government Finance Act 1988, Schedule 12, paragraph 13.
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