{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992/schedule-1/paragraph-2.json",
  "legislation": "uksi/1992/3061",
  "legislation_title": "The Non-Domestic Rating Contributions (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Gross amount due to the authority",
  "text": "The amount which is the total of—\n(a) the amounts paid or payable to the authority in respect of non-domestic rates for the relevant year; and\n(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);\nwithout taking into account—\n(i) any apportionment carried out by the assessor under section 243A(1)\nof the 1947 Act;\n(ii) any relief granted by the authority under section 244 of that Act; or\n(iii) any reduction or remission granted by the authority under section 4(5) of the 1962 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 243A was inserted by the Rating and Valuation (Amendment) (Scotland) Act 1984 (c. 31), section 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 4(5) was amended by the Local Government and Planning (Scotland) Act 1982 (c. 43), section 5(1)(b)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/3177",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "rev. in pt.",
      "affecting": "uksi/1995/3177",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "rev. in pt.",
      "affecting": "uksi/1995/3177",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/3177",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "rev. in pt.",
      "affecting": "uksi/1995/3177",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3146",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3146",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3146",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3146",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3061/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T14:10:20.419107+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."
}