Paragraph 1 I1

Scotland

(1)

This paragraph applies where a demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 2 below.

(2)

The aggregate amount is to be payable in monthly instalments—

(a)

beginning—

(i)

where the demand notice is issued prior to the beginning of the relevant year, in May of that year; or

(ii)

in any other case, in the month following that in which the demand notice is issued;

(b)

ending in the penultimate month of the relevant year; and

(c)

falling due on such day in each month as is specified in the notice.

(3)

If the aggregate amount divided by the number of instalments gives an amount which is a multiple of £1, the instalments shall be of that amount.

(4)

If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where—

A \frac{C}{D},

rounded up or down (as the levying authority shall determine) to a multiple of £1;

B = C ((D 1) A) .

C is equal to the aggregate amount; and
D is equal to the number of instalments to be paid.

Annotations

Commencement

I1: Sch. 1 para. 1 in force at 1.7.1992, see reg. 1(1)