{
  "url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013/regulation-8",
  "json_url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013/regulation-8.json",
  "legislation": "ukdsi/2013/9780111534502",
  "legislation_title": "The Non-Domestic Rating (Levy and Safety Net) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-non-domestic-rating-levy-and-safety-net-regulations-2013",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Safety net on account",
  "text": "(1) A payment on account is to be made in 10 instalments such that—\n(a) the first instalment is payable on the 30th April; and\n(b) the subsequent instalments are payable on the 19th day of each of the following 9 months starting in May.\n(2) The first and last instalments are each to be of 8 per cent of the amount payable, and each other instalment is to be 10.5 percent of the amount payable.\n(3) Where an instalment falls to be paid on a Friday or a day that is not a working day, it shall instead be payable on the first working day that is not a Friday following that day.\n(4) For the purpose of this regulation “working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England under the Banking and Financial Dealings Act 1971.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c.80."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111534502/regulation/8",
    "retrieved_at": "2026-10-30T14:50:16.150648+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}