{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992/schedule-1/paragraph-6",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1992/schedule-1/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Deductions from gross amount",
  "text": "The amounts which—\n(a) are payable to the authority in respect of non-domestic rates for the relevant year or a preceding year commencing after 31st March 1993;\n(b) in the opinion of the authority are bad debts which should be written off or are doubtful debts for which provision should be made; and\n(c) have not been taken into account as amounts described in this paragraph in the calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "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/6",
    "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."
}