Paragraph 3 Agreement to reschedule liability: further provisionF1
An agreement under paragraph 2 shall continue in force notwithstanding any alteration in the amount of the backdated liability.
In particular, an agreement shall not be rendered invalid by reason of a further alteration to a rating list which, had that alteration had effect on the day the agreement was made, would have resulted in the requirements of paragraph 1 not being met.
An agreement shall make provision for the adjustment of payments in the event of the amount of the backdated liability specified in one or more of the demand notices turning out to be wrong and may specify that any overpayment—
shall be returned if the ratepayer so requires, or
in any other case shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of the ratepayer to pay anything to the authority in respect of non-domestic rates.
Annotations
Textual amendments
- F1
Sch. 1A inserted (E.) (9.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (England) Regulations 2009 (S.I. 2009/204), reg. 1, Sch.
Notes on Schedule 1A
Extent
- E1
This version of this provision extends to England only; a separate version has been created for Wales only for the insertion of Schedule 1A (31.3.2009) by The Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2009 (S.I. 2009/461), reg. 1, Sch.