{
  "url": "https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/non-domestic-rating-contributions-wales-regulations-1992/schedule-1/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Deductions from gross amount",
  "text": "The amount calculated in accordance with the formula—\n(O-P)-(Q+R-S) where\nO is 75 per cent. of the total of any chargeable amounts—\n(a) which are payable to the billing authority under sections 43 and 45 of the Act in respect of a relevant day or any day in a preceding year;\n(b) in respect of which, in accordance with an agreement made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act, the billing authority agreed to take no steps to recover any payment, and\n(c) which have not been taken into account for the purposes of this item or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;\nP is the total of any amounts which have been taken into account for the purposes of item O or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—\n(a) would not have been so taken into account on the basis of the information before the person making the relevant calculation; and\n(b) have not been taken into account for the purposes of this item in a calculation for a preceding year;\nQ is 75 per cent.of the total of any chargeable amounts—\n(a) which have been taken into account for the purposes of item O or paragraph 5A of Schedule 1 to the 1989 Regulations in a calculation for the year or a preceding year;\n(b) which have been paid to the billing authority under sections 43 and 45 of the Act or in respect of which the period for which the billing authority agreed to take no steps to recover payment specified in the relevant agreement has expired; and\n(c) which have not been taken into account for the purposes of this item or paragraph 12 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year;\nR is 75 per cent.of the total of any amounts of interest—\n(a) which are payable to the billing authority in accordance with agreements made under regulations made under paragraphs 1 and 4A of Schedule 9 to the Act in respect of amounts taken into account for the purposes of item Q above; and\n(b) which have not been taken into account for the purposes of this item in a calculation for a preceding year;\nS is the total of any amounts which have been taken into account for the purposes of item Q or R or paragraph 12 of Schedule 1 to the 1989 Regulations in a calculation for a preceding year but which—\n(a) would not have been so taken into account on the basis of the information before the person making the relevant calculation; and\n(b) have not been taken into account for the purposes of this item in a caculation for a preceding year.",
  "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/5",
    "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."
}