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The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992
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- 1992 No. 2184 (S. 218)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations provide for the payment of interest in certain cases where a rating authority in Scotland makes, or has since 1st April 1990 made, a repayment of rates, following on an overpayment in error or in consequence of the entry on to a valuation roll of a valuation which has subsequently been reduced.
Regulation 3 prescribes the circumstances in which interest is payable. Regulations 4 to 6 provide rules for calculating the amount of interest payable, depending on when the repayment in question was made. Regulation 7 enables a rating authority to recover interest paid in cases where they are recovering the principal sum which gave rise to that interest.
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