Paragraph 2 Gross amount due to the authority

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.1, para.7 amended by Non-Domestic Rating Contributions 1995 reg.4(a)(i) (ii)
Sch.1, para.7(c) rev. in pt. by Non-Domestic Rating Contributions 1995 reg.4(a)(i i i)
Sch.1, para.9(a)(c) rev. in pt. by Non-Domestic Rating Contributions 1995 reg.4(b)
Sch.1, para.10(a)(b) amended by Non-Domestic Rating Contributions 1995 reg.4(c)(i) (ii)
Sch.1, para.10(d) rev. in pt. by Non-Domestic Rating Contributions 1995 reg.4(c)(iii)
Sch.1, para 2(i) amended by Non-Domestic Rating Contributions 1994 reg.5(a)
Sch.1, para 2(ii) amended by Non-Domestic Rating Contributions 1994 reg.5(b)
Sch.1, para 3 amended by Non-Domestic Rating Contributions 1994 reg.5(a)
Sch.1, para 4 amended by Non-Domestic Rating Contributions 1994 reg.5(c)

The amount which is the total of—

(a)

the amounts paid or payable to the authority in respect of non-domestic rates for the relevant year; and

(b)

the amounts paid or payable to the authority by way of a contribution in aid for the relevant year made in respect of lands and heritages which, but for any rule of law relating to Crown exemption, would be liable to non-domestic rates (including amounts paid or payable under section 20 of the 1956 Act);

without taking into account—

(i)

any apportionment carried out by the assessor under section 243A(1)

of the 1947 Act^f1;

(ii)

any relief granted by the authority under section 244 of that Act; or

(iii)

any reduction or remission granted by the authority under section 4(5) of the 1962 Act^f2.

Annotations

Footnotes

f1: Section 243A was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 6.
f2: Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(b).