{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992/schedule-1/paragraph-3.json",
  "legislation": "uksi/1992/3238",
  "legislation_title": "The Non-Domestic Rating Contributions (Wales) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Deductions from gross amount",
  "text": "(1) The amount which is the total of\n(a) 25 per cent. of the difference between the amount calculated in accordance with paragraph 2 of this Schedule and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a) of the Act as regards a hereditament in relation to which section 47(2)(a) applies were taken into account;\n(b) 75 per cent. of the difference between the amount calculated in accordance with paragraph 2 of this Schedule and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a) of the Act as regards a hereditament other than a hereditament in relation to which section 47(2)(a) applies were taken into account; and\n(c) 75 per cent. of the difference between the amount calculated in accordance with paragraph 2 of this Schedule and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any reduction or remission by the billing authority under section 49 of the Act were taken into account;\nless the amount calculated under sub-paragraph (2).\n(2) The total of any reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act and any reduction or remission under section 49 of the Act which has been taken into account in a calculation for a preceding year but which—\n(a) on the basis of the information before the person making the relevant calculation, should not have been so taken into account; and\n(b) has not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year;\nmultiplied by the relevant percentage.\n(3) In sub-paragraph (2), “the relevant percentage” means, in the case of a reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(2)(a) applies, 25 per cent., and in the case of any other reduction or the remission of a chargeable amount, 75 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1993/1505",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1993"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/3125",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) (No. 3) Regulations 1994"
    },
    {
      "type": "am. (1993/1994)",
      "affecting": "uksi/1993/3077",
      "affecting_title": "The Non–Domestic Rating Contributions (Wales) (Amendment) (No. 2) Regulations 1993"
    },
    {
      "type": "added (1993/1994)",
      "affecting": "uksi/1993/3077",
      "affecting_title": "The Non–Domestic Rating Contributions (Wales) (Amendment) (No. 2) Regulations 1993"
    },
    {
      "type": "am. (financial years from 1.4.2000)",
      "affecting": "wsi/1999/3439",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1995/3235",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/3003",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 1997"
    },
    {
      "type": "am",
      "affecting": "wsi/2001/3910",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "wsi/2006/3347",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2006"
    },
    {
      "type": "substituted",
      "affecting": "wsi/2014/3193",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2014"
    },
    {
      "type": "modified",
      "affecting": "uksi/1996/619",
      "affecting_title": "The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "inserted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "omitted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words omitted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "inserted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "word substituted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "omitted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words omitted",
      "affecting": "wsi/2024/1142",
      "affecting_title": "The Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/998",
      "affecting_title": "The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024"
    },
    {
      "type": "words substituted",
      "affecting": "wsi/2024/998",
      "affecting_title": "The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3238/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T14:08:16.238121+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."
}