Paragraph 6 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 75% of 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 reduction or remission granted by the authority under subsection (5) of section 4 of the 1962 Act (other than a reduction or remission under paragraph (c) of that subsection) were taken into account.