The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999 No. 153

Amendment of the principal Regulations

4.  After paragraph 7 of Schedule 1 to the principal Regulations, there shall be inserted the following paragraph:–

“7A.   The amounts which–

(a) are payable to the authority in respect of non-domestic rates for

(i) the relevant year;

(ii) a preceding year commencing after 31st March 2000; or

(iii) the period beginning with 1st July 1999 and ending with 31st March 2000;

(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and

(c) have not been taken into account as amounts described in this paragraph or in paragraph 7 in a calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.”.