# The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995, Note: Explanatory note


(This note is not part of the Regulations)
Under Part III of Schedule 12 to the Local Government Finance Act 1992, Scottish local authorities are required to pay amounts (called non-domestic rating contributions) to the Secretary of State. Payments in respect of a provisional amount of the contribution are made during the financial year, final calculations and payments being made after the year ends. These Regulations amend, as regards financial year 1996-97 and subsequent financial years, the rules for the calculation of payments contained in the Non-Domestic Rating Contributions (Scotland) Regulations 1992.
The majority of the amendments made by these Regulations are consequential on the reorganisation of Scottish local government due to take place on 1st April 1996 or involve the reinstatement of provisions which were inapplicable as regards financial year 1995/96 (due to that year being a year of revaluation for non-domestic rating purposes). Other amendments are of a minor or technical nature.

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Source: https://www.legislation.gov.uk/uksi/1995/3177/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-amendment-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.