The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1993

• Citation: S.I. 1993/3059
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1993 and shall come into force on 31st December 1993.

Section 2 Amendments

The Non-Domestic Rating Contributions (Scotland) Regulations 1992 shall have effect in relation to financial years beginning on or after 1st April 1994 with the following amendments:–

(a) in Schedule 1–

(i) in paragraph 4, after the words “which is” there shall be inserted the words “75% of”;

(ii) in paragraph 5, for the words “section 4(5)” there shall be substituted the words “section 4(5)(c)”; and

(iii) after that paragraph, there shall be inserted the following paragraph:–

(5A) The amount which is 75% of the difference between the amount calculated under paragraph 2 of this Schedule for the relevant year and the amount which would be so calculated if any reduction or remission granted by the authority under subsection (5) of section 4 of the 1962 Act (other than a reduction or remission under paragraph (c) of that subsection) were taken into account.

(b) in Schedule 2–

(i) in paragraph 2(4), for the words “Subject to sub-paragraph (5) below, it” there shall be substituted the word “It”; and

(ii) sub-paragraphs (5) and (8) of paragraph 2 shall be revoked.