Paragraph 9 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 1(2) amended by Non-Domestic Rating Contributions 1992 reg.2(h)(i)
Sch.1, para 6A added by Non-Domestic Rating Contributions 1992 reg.2(h)(ii)
sch. 1 para. 1 amended by Non-Domestic Rating Contributions 1990
sch. 1 para. 5A inserted by Non-Domestic Rating Contributions 1990
sch. 1 para. 6 amended by Non-Domestic Rating Contributions 1990
sch. 1 para. 9 amended by Non-Domestic Rating Contributions 1990
sch. 1 para. 12 inserted by Non-Domestic Rating Contributions 1990

The total of interest and additional amounts by way of interest which—

(a)

have been paid by the authority, in accordance with regulations made under section 55 of or paragraph 2(2A) of Schedule 9 to the Act, in respect of amounts paid in respect of a relevant day or a day in a preceding year and repaid by the authority in accordance with regulations under that section or under paragraph 2(2)(j) of Schedule 9 to the Act, but which

(b)

have not been taken into account by the authority as amounts described in this paragraph in the calculation made for a preceding year under paragraph 5(6) of Schedule 8 to the Act.