Paragraph 3 Deductions from gross amount

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

Sch.1, para.2(iv) added by Non-Domestic Rating Contributions 1997 reg.3(a)(ii)
Sch.1, paras.6A,6B,6C added by Non-Domestic Rating Contributions 1997 reg.3(b)
Sch.1, para.2 substituted by Non-Domestic Rating Contributions 1999 reg.2
Sch.1, para.7 amended by Non-Domestic Rating Contributions 1999 reg.3
Sch.1, para.7A added by Non-Domestic Rating Contributions 1999 reg.4
Sch.1, para.8 amended by Non-Domestic Rating Contributions 1999 reg.5
Sch.1, para.SA added by Non-Domestic Rating Contributions 1999 reg.6
Sch.1, para.6C revoked by Non-Domestic Rating Contributions 1998 reg.2
sch 1 am by Non-Domestic Rating Contributions 2010 reg 2
Sch. 1 para. 8B(3) words substituted by Non-Domestic Rating Contributions 2023 reg. 2(2)
Sch. 1 para. 2(c) words inserted by Community Empowerment (Scotland) Act 2015 s. 140(3)

The amount which is the difference between the amount calculated under paragraph 2 of this Schedule for the relevant year and the amount which would be so calculated if any apportionment carried out by the assessor under section 24A(1) of the 1966 Act were taken into account.