{
  "url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-55",
  "json_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996/article-55.json",
  "legislation": "uksi/1996/1880",
  "legislation_title": "The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996",
  "legislation_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-order-1996",
  "path": "article/55",
  "kind": "article",
  "number": "55",
  "heading": "Payment of interest",
  "text": "Subject to article 68, an authority may authorise a contractor to exercise the functions of—\n(a) determining whether a ratepayer, in relation to his liability to pay anything by way of non-domestic rate, is entitled to a payment by way of interest on any amount;\n(b) calculating the amount of any interest due to a ratepayer; and\n(c) making payment of interest due to a ratepayer, or crediting the amount of any interest against any subsequent liability of a ratepayer to pay anything by way of non-domestic rate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1880/article/55",
    "retrieved_at": "2026-10-29T12:38:43.687150+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."
}