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The Local Government (District Council Tax) (Scotland) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3024 (S. 248)
- Regulation 6
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Deductions from gross council tax income
6. For the purposes of the definition of B in regulation 4 above, the deductions to be made from the gross council tax income produced in the district for any financial year are as follows:—
(a)any amount falling within paragraph (a) of regulation 5 above which has been paid to a levying authority by a person and which—
(i)has subsequently been repaid to him; or
(ii)has subsequently been credited in respect of a liability of his to pay an amount which does not fall within that paragraph; and
(b)any amount falling within paragraph (a) of regulation 5 above which is written off by the levying authority as irrecoverable.
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