{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-scotland-regulations-1996/schedule-2/paragraph-5.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/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Assumptions as to deductions from to gross amount",
  "text": "(1) It shall be assumed that the amounts described in paragraph 7 of Schedule 1 to these Regulations will be 1% of the amount described in sub-paragraph (2) below.\n(2) The amount referred to in sub-paragraph (1) above is the amount described in paragraph 2 of Schedule 1 to these Regulations (calculated in accordance with the provisions of paragraph 2 of this Schedule), less the deductions from that amount prescribed in paragraphs 3, 5 and 6 of Schedule 1 to these Regulations (calculated in accordance with the provisions of paragraph 3 of this Schedule).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/2867",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997"
    },
    {
      "type": "revoked",
      "affecting": "uksi/1997/2867",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/2867",
      "affecting_title": "The Non-Domestic Rating Contributions (Scotland) Amendment Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3070/schedule/2/paragraph/5",
    "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."
}