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The Non-Domestic Rating (Payment of Interest) (Scotland) Regulations 1992
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- 1992 No. 2184 (S. 218)
- Regulation 7
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Recovery of interest
7.—(1) Where—
(a)any amount in respect of rates is repaid, or has after 1st August 1991 been repaid, to any person by a rating authority either—
(i)in error; or
(ii)in consequence of the entry on to the valuation roll of a valuation which is subsequently increased;
(b)any interest in respect of that amount is, or was, paid by the authority to the person under these Regulations or the repealed provision; and
(c)the authority recover the amount;
they may also recover interest in accordance with paragraph (2).
(2) The amount of interest which the rating authority may recover under paragraph (1) shall be equal to the amount of interest which would not have been paid had the amount of rates being recovered never been repaid to the person.
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