# The Non-Domestic Rating Contributions (Scotland) Regulations 1996, Paragraph 7: Deductions from gross amount


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.

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Source: https://www.legislation.gov.uk/uksi/1996/3070/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.