Regulation 9 Demand notices: final adjustment
This regulation applies where—
a notice has been issued by the Secretary of State under these Regulations requiring a payment or payments to be made by a ratepayer in respect of the amount payable for a chargeable financial year or part of a chargeable financial year,
the payment or payments required to be paid are found to be in excess of or less than the amount payable for the year or the part, and
provision for adjusting the amounts required under the notice and (as appropriate) for the making of additional payments or the repaying or crediting of any amount overpaid is not made by any other provision of these Regulations, of the Act or of any agreement entered into under regulation 7(3).
The Secretary of State shall as soon as practicable after the expiry of the year or the part of a year serve a further notice on the ratepayer stating the amount payable for the year or part and adjusting (by reference to that amount) the amounts required to be paid under the notice referred to in paragraph (1)(a).
If the amount stated in the further notice is greater than the amount required to be paid under the notice referred to in paragraph (1)(a), the amount of the difference for which such other provision as is mentioned in paragraph (1)(c) is not made shall be due from the ratepayer to the Secretary of State on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.
If there has been an overpayment in respect of any liability of the ratepayer under these Regulations, the amount overpaid for which such other provision as is mentioned in paragraph (1)(c) is not made—
shall be repaid if the ratepayer so requires, or
in any other case shall (as the Secretary of State determines) either be repaid or be credited against any subsequent liability of the ratepayer to pay anything to the Secretary of State by way of non-domestic rate.