Paragraph 7 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 amounts which–

(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;

(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

(c)

have not been taken into account as amounts described in this paragraph in a calculation made under paragraph 11(5) of Schedule 12 to the Act for a preceding year.