The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997

• Citation: S.I. 1997/2867
• Sections: 4

Section 1 Citation, commencement, application and interpretation

(1) These Regulations may be cited as the Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997 and shall come into force on 31st December 1997.

(2) These Regulations shall not apply in respect of any financial year beginning prior to 1st April 1998.

(3) In these Regulations, “the principal Regulations ” means the Non-Domestic Rating Contributions (Scotland) Regulations 1996 .

Section 2 Regulation 2 of the principal Regulations

In regulation 2 of the principal Regulations, there shall be inserted after the definition of “the 1966 Act” the following definition:–

“the 1997 Act ” means the Local Government and Rating Act 1997 ;

Section 3 Schedule 1 to the principal Regulations

In Schedule 1 to the principal Regulations–

(a) in paragraph 2–

(i) the word “or” immediately before sub-paragraph (iii) shall be deleted; and

(ii) at the end of that sub-paragraph, there shall be inserted the following:–

; or

(iv) any reduction or remission granted by the authority under paragraph 4 of Schedule 2 to the 1997 Act

(b) after paragraph 6, there shall be inserted the following paragraphs:–

(6A) 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 paragraph 4 of Schedule 2 to the 1997 Act were taken into account.

(6B) The amount which is the total of–

(a) the amount of non-domestic rates no longer payable to, or repaid by, the authority in respect of the year preceding the relevant year due to a reduction or remission granted during the relevant year under paragraph (c) of subsection (5) of section 4 of the 1962 Act ; and

(b) 75% of the amount of non-domestic rates no longer payable to, or repaid by, the authority in respect of the year preceding the relevant year due to any other reduction or remission granted during the relevant year under that subsection.

(6C) The amount which is the total of–

(a) the amount of non-domestic rates no longer payable to the authority in respect of financial year 1996-97 due to a reduction or remission granted during financial year 1997-98 under paragraph (c) of subsection (5) of section 4 of the 1962 Act; and

(b) 75% of the amount of non-domestic rates no longer payable to the authority in respect of financial year 1996-97 due to any other reduction or remission granted during financial year 1997-98 under that subsection.

(c) in paragraph 8(b), after the word “authority” there shall be inserted the words “(other than as a result of a reduction or remission granted under section 4(5) of the 1962 Act)”.

Section 4 Schedule 2 to the principal Regulations

In Schedule 2 to the principal Regulations–

(a) in paragraph 1(2), after “4,” there shall be inserted “6B”;

(b) sub-paragraph (3) of paragraph 2 shall be deleted; and

(c) in paragraph 4, for the words “paragraph 4” there shall be substituted the words “paragraphs 4 and 6B”.