{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-3.json",
  "legislation": "uksi/1996/3070",
  "legislation_title": "The Non-Domestic Rating Contributions (Scotland) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Deductions from gross amount",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1997/2867",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2867",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997"
    },
    {
      "type": "substituted",
      "affecting": "ssi/1999/153",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "ssi/1999/153",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999"
    },
    {
      "type": "added",
      "affecting": "ssi/1999/153",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "ssi/1999/153",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999"
    },
    {
      "type": "added",
      "affecting": "ssi/1999/153",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1999"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1998/2957",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1998"
    },
    {
      "type": "am",
      "affecting": "ssi/2010/391",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2010"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2023/288",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 2023"
    },
    {
      "type": "words inserted",
      "affecting": "asp/2015/6",
      "affecting_title": "Community Empowerment (Scotland) Act 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3070/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T12:30:28.541669+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."
}