{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-1/paragraph-8.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/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Deductions from gross amount",
  "text": "The amounts which–\n(a) as amounts paid or payable to the authority or to an old authority in respect of non-domestic rates for a preceding year were taken into account by the authority in question in the calculation made under paragraph 11(5) of Schedule 12 to the Act for that year;\n(b) have since been repaid or are now repayable by the authority; and\n(c) have not been taken into account as amounts described in this paragraph in a calculation made for a preceding year under paragraph 11(5) of Schedule 12 to the Act.",
  "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/8",
    "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."
}